Research and development (R&D)
Accounting definition
Accounting practice
Generally
Generally accepted accounting practice
International accounting standards
Advance Assurance
Overview
Business expansion scheme
Capital allowances
Generally
Companies claiming under SME scheme
Corporate venturing scheme
Corporation tax relief
Deductible expenditure
Definition
Enhanced reliefs
Generally
Legislation
Research and development, meaning
Schemes, development of SME and large company
Enterprise investment scheme
Expenditure
Fixtures on which plant and machinery allowances have been claimed
General relief
Expenses
Generally
Research associations, etc., payments to
Generally
Insurance companies
Intangible assets, interaction
Intangible fixed assets
Large companies
Insurance companies
Meaning
PAYE/NIC liabilities
Legislation
Meaning
Accounting definition
DTI Guidelines
Generally
Generally accepted accounting practice
HMRC guidance
Statutory definition
Motor cars
Input tax
Self-supplies
Oil taxation
Pre-registration input tax
Qualifying bodies
Qualifying expenditure
Record-keeping
Relevant research and development, meaning
Small or medium-sized enterprises
Additional deduction in calculating profits of trade
Aggregation
Annex to Commission Recommendation 2003/361/EC, modifications noted
Anti-avoidance
Balance sheet test
Basic relief
Change in status
Conditions to be met
Group companies activities, contracted to
Groups, sub-contracted research and development
International accounting standards
Large company, meaning
Limits, application
Meaning
NIC liabilities
PAYE liabilities
Pre-trading relief
Qualifying expenditure
Quarterly instalment payment, impact on
Restrictions on payment of credit
Staff headcount limit
Subsidised or capped expenditure
Tax credit, payment of
Small or medium-sized enterprises (SMEs)
Definition
Reliefs available
Surrender to group companies
Tax incentives
Trading expenditure, deductions
Vaccine research relief
Vaccines and medicines research relief
Video games relief