Posts From the monthly archives: "April 2013"

Large Companies can access a new R & D Programme from 01 April 2013: The R&D Expenditure Credit On 1 April 2013 the new R&D Expenditure Credit (“RDEC”) credit will be available on an “opt-in” basis for large companies that undertake qualifying R&D work. RDEC will be mandatory…(Read More)

Creative Sector Tax Relief New Program – Creative Sector Tax Credits From 01 April 2013, UK companies that are involved in the production of animation, high-end television, and video games may qualify for a new form of tax relief. The relief is similar to the R & D tax credit system. It provides: an additional…(Read More)

The  UK’s Patent Box regime attains a 10% tax rate for relevant IP profits. The relief is being phased in from 01 April 2013. The Patent Box legislation is complex but seeks to support the R & D tax relief programme. The programme applies to all technology capable of being patented. Qualifying patent offices…(Read More)

In a lather about research and development claims? MARIA KITT clarifies the subject KEY POINTS The basics of research and development relief. Qualifying projects and SMEs. SSAP13, CTA 2009, Pt 13 and DTI/BIS guidelines. Qualifying expenditure and CTA 2009, s 1044 et seq. Capital allowances and claims under CAA 2001, s 437. Once upon…(Read More)