Course description
This in-person seminar 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. Topics discussed will include identifying R&D in practice, contracted/subsidised R&D, the RDEC scheme, and much more.
Presenter David O'Keeffe has been involved with the UK’s R&D regime since the very first discussions and consultation and is recognised as one of the leading advisers in this area.
Upcoming start dates
Outcome / Qualification etc.
Training Course Content
Introduction
This in-person seminar 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 in-person course will cover the following:
- Identifying R&D in practice
- BIS Guidelines
- Qualifying Indirect Activities in practice
- Case study
- Staff costs
- Apportioning to R&D
- Employers’ Allowance and SSP
- Accrued staff bonuses
- Software and Consumables
- ‘Production’ issues
- Externally Provided Workers
- Staff provider v staff controller
- Self-employed individuals & directors
- The ‘paid’ requirement for certain expenditure
- Contracted out R&D
- Problems for SMEs
- What is a ‘qualifying body’
- Subsidised R&D and s1138(1)(c) CTA 2009
- HMRC challenges
- Contracted/Subsidised case study
- SME definition
- ‘Linked’ and ‘Partner entities
- Linked through natural persons
- Worked example
- Growing/shrinking companies
- RDEC
- Tests/caps - How the carry forwards work?
- Worked example
- 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...