B1284 R&D for SMEs
Tolley CPD
R&D for SMEs
Malcolm Greenbaum
Seminar
This Seminar is 23 minutes long. This time will be automatically added to your CPD tracker.
Chapters in this video
- 1) Meaning of ‘research and development’
- 2) Failed projects
- 3) SME relief
- 4) Qualifying expenditure
- 5) Capitalised revenue expenditure
- 6) Subcontracted out work
- 7) Subcontractors performing R&D work
- 8) Externally provided workers
- 9) Payable SME R&D credits
- 10) Example
- 11) Exceptions to the cap