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11 March 2020
UK Budget 2020 - Innovation TaxesGoing into Budget 2020 I was expecting three things: an increase in the rate of the Research and Development Expenditure Credit (RDEC); more details on the proposed PAYE cap on the amount of the payable R&D tax credit; and potential broadening of the eligible cost categories to include cloud hosting and data costs.
25 February 2020
UK R&D tax relief - practical considerations for overseas companiesThe UK’s research and development (R&D) tax incentive regimes are designed to promote private sector investment in innovation. David Ward discusses the structuring considerations for overseas companies wishing to claim this UK R&D relief.
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