Course Details

R&D tax relief is the UK’s most generous corporation tax relief. This session covers the basics and explores recent changes to the relief and how it is being administered by HMRC. We also take a look at the recent Autumn Budget and how the announcements may impact the relief in the future. 

 

  • Introduction to R&D tax relief for SMEs 
  1. Scheme overview and brief history 
  2. Qualifying activity 
  3. Qualifying costs

 

  • Recent Changes and Hot Topics
  1. Brief overview of why HMRC are tightening up 
  2. PAYE/NI cap
  3. CT600L
  4. Subcontracted/Subsidised R&D
  5. Nudge letters to claimant companies 
  6. HMRC Enquiries: Key Themes
  7. Autumn Budget Update 

 

 

CPD Course Speaker

Founder & Director, Yes Tax

John Moxon

John is an ICAEW Chartered Accountant who has solely specialised in this area of tax since 2009 and was a Director at the UK’s first R&D tax consultancy firm

His next role was heading up one of the UK’s largest R&D tax advisory teams. During this time he managed a large client portfolio and ran an enquiry resolution service for accountants who had got into a spot of bother with HMRC with their own R&D claims.

John also sits on the HMRC R&D Consultative Committee. His ability to give clear, unambiguous and no nonsense tax advice is popular with his clients – many of whom he has advised for over a decade.