David Cobb and John Moore of Deloitte's R&D tax services team explore the changes proposed in the PBR
David Cobb and John Moore of Deloitte's R&D tax services team explore the changes proposed in the PBR
In July 2003 HM Treasury DTI and Inland Revenue published a consultation document seeking views on improving the definition of qualifying R&D and associated costs in order to better support R&D activity by UK companies. The Chancellor's Pre-Budget Report in December 2003 contained the Government's response to the suggestions made by 76 interested parties.
We along with a number of the other respondents had urged the Government to clarify the definition of R&D in order to provide a more objective set of tests for companies. Our experience is that the original DTI guidelines...
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David Cobb and John Moore of Deloitte's R&D tax services team explore the changes proposed in the PBR
David Cobb and John Moore of Deloitte's R&D tax services team explore the changes proposed in the PBR
In July 2003 HM Treasury DTI and Inland Revenue published a consultation document seeking views on improving the definition of qualifying R&D and associated costs in order to better support R&D activity by UK companies. The Chancellor's Pre-Budget Report in December 2003 contained the Government's response to the suggestions made by 76 interested parties.
We along with a number of the other respondents had urged the Government to clarify the definition of R&D in order to provide a more objective set of tests for companies. Our experience is that the original DTI guidelines...
If you or your firm subscribes to Taxjournal.com, please click the login box below:
If you do not subscribe but are a registered user, please enter your details in the following boxes:
