Institutional investor not limited to pooled investment vehicles

Case Law – Monitor Audio Ltd [2015] TC 04541

Institutional investor, meaning

Case Law – Monitor Audio Ltd [2015] TC 04541

Investing on pooled basis

Case Law – Monitor Audio Ltd [2015] TC 04541

Investment bank and its subsidiary

Case Law – Monitor Audio Ltd [2015] TC 04541

Machinery and plant first-year allowances

Amount of

Legislation/Regulatory – CAA2001 s. 52 ; FA2009 s. 24(1)

Expenditure incurred by

Legislation/Regulatory – FA2008 s. 75(5)-(8)

Time when expenditure incurred

Legislation/Regulatory – CAA2001 s. 50

Partner enterprise

Case Law – Monitor Audio Ltd [2015] TC 04541

Plant and machinery allowances

– see also Plant and machinery allowances

Generally

Commentary – Hardman's Tax Rates and Tables ¶11-200 ; Hardman's Tax Rates and Tables ¶11-250

Research and development

– see Research and development (R&D)

Research and development corporation tax relief

Commentary – Hardman's Tax Rates and Tables ¶9-250

Research and development expenditure

– see Research and development expenditure

Research and development tax relief

Case Law – Monitor Audio Ltd [2015] TC 04541

State aid

Case Law – Monitor Audio Ltd [2015] TC 04541

Transfer pricing

– see also Transfer pricing

Exceptions to exemption from basic rule

Legislation/Regulatory – TIOPA2010 s. 167
HMRC Guidance – CFM35890 ; CIRD260160 ; INTM412070 ; SAIM9370

Exemption from basic rule

Legislation/Regulatory – TIOPA2010 s. 166
HMRC Guidance – INTM412070 ; INTM422040

Medium-sized enterprise, meaning

Legislation/Regulatory – TIOPA2010 s. 172
HMRC Guidance – CFM35890

Small enterprise, meaning

Legislation/Regulatory – TIOPA2010 s. 172

Transfer pricing notices

Legislation/Regulatory – TIOPA2010 s. 168-170

Venture capital company, meaning

Case Law – Monitor Audio Ltd [2015] TC 04541