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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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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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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Patent Box qualification Introduction Patent Box is an attractive relief for qualifying companies with qualifying IP. There are primarily two areas to consider: Does the IP qualify? Does the Company 
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How much R&D relief can I claim? How much R&D relief can I claim?   A good, and all important, question! Qualifying SMEs can claim tax relief of up to 
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Why do so many companies not claim R&D relief? Despite the potentially attractive levels of tax relief available, the statistics make it clear that R&D tax relief is hugely under 
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