Course description
This virtual classroom session will explore the more advanced aspects of UK R&D tax relief, in particular contracting and subsidy issues and uncovering problem areas and requirements.
There will be practical examples and relevant case law for you to consider, together with details of the R&D calculation itself and the evidence required to support a claim.
Join presenter David O’Keeffe as he explores the problems for SMEs when it comes to contracted out R&D, identifying R&D in practice, the ‘paid’ requirement for certain expenditure, accrued staff bonuses, pensions, consumables, and more.
Upcoming start dates
Outcome / Qualification etc.
Training Course Content
Introduction
This virtual classroom session will explore the more advanced aspects of UK R&D tax relief, in particular contracting and subsidy issues and uncovering problem areas and requirements.
There will be practical examples and relevant case law for you to consider together with details of the R&D calculation itself and the evidence required to support a claim.
What You Will Learn
This live and interactive session will cover the following:
- Contracted out R&D
- Problems for SMEs
- What is a ‘qualifying body’
- Subsidised R&D and s1138(1)(c) CTA 2009
- Identifying R&D in practice
- Using technology
- Doing something no one has done before
- The ‘paid’ requirement for certain expenditure
- Accrued staff bonuses
- Employers’ Allowance/SSP/COVID-19 SSP
- Pensions - special contributions
- Consumables - Production
- Externally Provided Worker complexities
- Staff provider v staff controller
- Self-employed individuals & directors
- RDEC
- Tests/caps - How the carry forwards work?
- Qualifying Indirect Activities in practice
- SME definition - ‘Linked’ and ‘Partner entities
- Evidence to support a claim
- Relevant case law roundup
Expenses
MBL Seminars Limited
MBL is a leading learning and development provider for professional service firms. Over the past 18 years, more than 198,000 people across 23,000 different organisations spanning 81 countries, have chosen us to deliver their training. With over 800 expert speakers...