ÀÏ˾»úÎçÒ¹¸£Àû

Tax News

CIOT response: Draft Finance Bill 2024 – additional reliefs for R&D-intensive SMEs and the potential merged R&D scheme

Published on: 14 September 2023
Published by a

Specialist Tax Regulatory Materials

Article summary

The CIOT has commented on the Draft Finance Bill 2024 legislation on additional tax reliefs for research and development-intensive small and medium-sized enterprises and the potential merged R&D scheme.

Jurisdiction(s): England, Northern Ireland, Scotland and Wales

Popular Articles

Corporate interest restriction ― administrative aspects

Corporate interest restriction ― administrative aspectsThe corporate interest restriction (CIR) regime has some specific administrative rules in addition to the general administrative requirements for corporation tax returns. This guidance note does not include commentary on provisions that are

14 Jul 2020 11:19 | Produced by Tolley Read more Read more

Non-business expenses

Non-business expensesIntroductionIn order for an expense to be tax deductible it must be incurred because of an employee’s employment. Any non-business related expense is, therefore, not relievable except in some very particular circumstances.This guidance note deals with three separate issues. The

14 Jul 2020 12:16 | Produced by Tolley Read more Read more

Indexation allowance and rebasing

Indexation allowance and rebasingThis guidance note explains the general rules surrounding the availability of indexation allowance (which was frozen at December 2017) on the disposal of company assets and provides information on the rebasing rules for assets held on 31 March 1982. For an overview

14 Jul 2020 11:59 | Produced by Tolley in association with Jackie Barker of Wells Associates Read more Read more