Expanded corporation tax content on when a company starts to be wound up for the purpose of determining when an accounting period ends and a new one begins.
Corporate Intangibles Research and Development Manual
Updated: CIRD183000
This is guidance on the requirement to make a pre-notification of an R&D claim under the new merged R&D expenditure credit scheme or the enhanced R&D-intensive support scheme for SMEs. An edit has been made to the guidance on the exception to that requirement which generally applies if the company has previously filed an R&D relief claim in the period of three years ended six months following the relevant period of account. Specifically the...
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Expanded corporation tax content on when a company starts to be wound up for the purpose of determining when an accounting period ends and a new one begins.
Corporate Intangibles Research and Development Manual
Updated: CIRD183000
This is guidance on the requirement to make a pre-notification of an R&D claim under the new merged R&D expenditure credit scheme or the enhanced R&D-intensive support scheme for SMEs. An edit has been made to the guidance on the exception to that requirement which generally applies if the company has previously filed an R&D relief claim in the period of three years ended six months following the relevant period of account. Specifically the...
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:
