The UK's special tax rules for R&D expenditure continue to offer valuable tax relief for companies. This book explains how the scope of the relief is wider than is often imagined, whilst also showing the statutory conditions that must be met for a successful claim. The book also demonstrates how the tax rules have become more generous in recent years.
The second edition includes an extensive new section (several chapters) on the Patent Box, as well as a thorough update of the rules for R&D.
