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At ETC Tax, we are being regularly asked about HMRC’s approach to R&D tax relief and how the government’s latest coronavirus funding might have an impact on the eligibility of 
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Research and Development (‘R&D’) relief provides invaluable support and incentives for companies undertaking scientific and technological innovation. In 2018 R&D expenditure totalled £37.1bn, which amounts to 1.71% of total GDP 
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Research & Development Expenditure Credit (“RDEC”) What is RDEC? We used to have SME Relief and Large Companies Relief. The latter was replaced by the Research and Development Expenditure Credit 
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R&D Qualifying expenditure General There are a number or requirements and restrictions on the type of expenditure that can be brought in to account for the purposes of R&D relief. 
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SME Tax Relief – The Facts The form of SME relief is: an Enhanced deduction of 130%. This means that in total, one can claim a total deduction of 230%; 
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R&D Tax Reliefs – The Facts Yes, lovely wholesome tax relief. What’s more it’s pretty attractive as well. Often clients will utter the words, ‘its too good to be true!’ 
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Introduction – Taxation & What is Research and Development? For me, the R&D process is very much divided in to two. Firstly, one must identify that there is qualifying R&D 
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R&D Tax – Guides, Signpost & Advice R&D tax relief was introduced in the 2000/01 tax year. It was, and remains, a way of providing an enhanced deduction for qualifying 
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Streaming calculation for Patent Box General The Streaming Calculation is used for new entrants in to the Patent Box regime for accounting periods that commenced after 1 July 2016. It 
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Standard calculation for Patent Box Introduction Under the Standard Calculation, we calculate the profits of the trade that are attributable to the Qualifying IP. Essentially, we calculate the percentage of 
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