David Cobb Partner and John Moore Director in Deloitte's R&D Tax Services Group summarise the changes to the R&D tax relief and vaccine research relief detailed in the 2008 Finance Bill
Background
The R&D tax relief and the vaccine research relief (VRR) have been in place since FA 2000 and FA 2002 respectively and are slowly starting to come of age. The road so far has not been straightforward and barely a PBR or Finance Act since then has passed without some measures to refine or expand the legislation. What started off as relief for small and medium sized enterprises (SMEs) only was extended to large companies in FA 2002 and the definition of...
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David Cobb Partner and John Moore Director in Deloitte's R&D Tax Services Group summarise the changes to the R&D tax relief and vaccine research relief detailed in the 2008 Finance Bill
Background
The R&D tax relief and the vaccine research relief (VRR) have been in place since FA 2000 and FA 2002 respectively and are slowly starting to come of age. The road so far has not been straightforward and barely a PBR or Finance Act since then has passed without some measures to refine or expand the legislation. What started off as relief for small and medium sized enterprises (SMEs) only was extended to large companies in FA 2002 and the definition of...
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:
