Direct taxes
Manual | Page | Comments |
---|---|---|
Corporate Intangibles Research And Development Manual | Updated: CIRD84200 | Guidance on categories of qualifying R&D expenditure and subcontracted activities has been updated to remove a paragraph on the subcontractor and the subcontracted activities in relation to the SME scheme and to include a new bullet point explaining that expenditure on data licenses and cloud computing services have been able to qualify as relevant expenditure since 1 April 2023. |
International Manual | Updated: INTM330750 | Content on double taxation and the notice of an intention to claim updated to add that if the taxpayer believes they have paid tax that is ... |
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Direct taxes
Manual | Page | Comments |
---|---|---|
Corporate Intangibles Research And Development Manual | Updated: CIRD84200 | Guidance on categories of qualifying R&D expenditure and subcontracted activities has been updated to remove a paragraph on the subcontractor and the subcontracted activities in relation to the SME scheme and to include a new bullet point explaining that expenditure on data licenses and cloud computing services have been able to qualify as relevant expenditure since 1 April 2023. |
International Manual | Updated: INTM330750 | Content on double taxation and the notice of an intention to claim updated to add that if the taxpayer believes they have paid tax that is ... |
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: