John Moore and Reena Malde, Deloitte & Touche LLP, provide a brief overview of research and development allowances for companies considering claims in the light of experience on the definition of R&D
John Moore and Reena Malde Deloitte & Touche LLP provide a brief overview of research and development allowances for companies considering claims in the light of experience on the definition of R&D
When considering tax incentives for research and development (R&D) research and development allowances (RDAs) are sometimes overlooked in comparison to the more generous R&D tax relief for revenue expenditure. Under the capital allowances regime companies incurring qualifying capital expenditure on R&D may claim a 100% capital allowance in the accounting period that the expenditure is incurred. Correctly identifying eligibility for RDAs can lead to a claim for capital...
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John Moore and Reena Malde, Deloitte & Touche LLP, provide a brief overview of research and development allowances for companies considering claims in the light of experience on the definition of R&D
John Moore and Reena Malde Deloitte & Touche LLP provide a brief overview of research and development allowances for companies considering claims in the light of experience on the definition of R&D
When considering tax incentives for research and development (R&D) research and development allowances (RDAs) are sometimes overlooked in comparison to the more generous R&D tax relief for revenue expenditure. Under the capital allowances regime companies incurring qualifying capital expenditure on R&D may claim a 100% capital allowance in the accounting period that the expenditure is incurred. Correctly identifying eligibility for RDAs can lead to a claim for capital...
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