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UK: The Budget & IP

Headlines: R&D tax relief increased for SMEs to 200% in 2011 and 225% in 2012 R&D tax credit repayment no longer restricted by PAYE/NICs R&D large company relief to include sub-contractor...

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US: LA tax credits for games industry

The state of Louisiana gives a 35% state payroll tax credit on all Louisiana labor directly involved in the development of video games (and so doesn’t include administration or executive work) and a...

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UK: R&D consultation, next round

In addition to the patent box paper, the Treasury also published the next round of R&D consultation – this is rather more a summary of responses to the last consultation than new information. In...

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UK: Draft guidance on R&D relief for production costs

Three months late (it was promised for mid-May), the draft of the revised HMRC guidance at CIRD81350 on “production” for the purposes of the R&D tax reliefs has finally been published (PDF)....

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Australia: new R&D tax credit

A new Australian R&D tax credit has replaced the old R&D concession for tax years on 1 July 2011 (although the relevant bills were not passed until late August).  The new regime provides a 45%...

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UK: HMRC R&D pilot open for business

HMRC have kicked off their R&D voluntary advance assurance pilot, previously trailed in the summer consultation. The pilot is available to small companies only (those with fewer than 50 employees)...

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UK: large companies looking for R&D credit changes

In a report (pdf, on the SMMT website) published this week (and you have to love a report that starts with a quote from Julius Caesar), the manufacturing & motor associations EEF and SMMT call for...

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UK: R&D qualifying bodies list update

The Research and Development (Qualifying Bodies) (Tax) Order 2012 has been approved by the House of Commons, to come into effect on February 28th, 2012. The Order updates the list of qualifying bodies...

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UK: Consultation on ‘above the line’ R&D credit published

The consultation paper on the proposed ‘above the line’ R&D tax credit has been published (pdf). Key points from a speed-read are below (responses due by 29 June 2012 – we have some time!).   for...

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UK: 2010-11 stats on R&D published

HMRC have published the latest set of annual statistics on R&D tax relief claims (external PDF), indicating a rise of almost 9% overall in the number of claims (9.6% rise for SME claims, 5.5% for...

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UK: Another Budget, a bit more for IP businesses

Well, we have the shiny brand new patent box proposals coming in April anyway, so there were no big expectations of this Budget – just as well, really! There was one ‘direct’ IP announcement – the...

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R&D: HMRC publishes draft guidance, notes and examples on the ‘ATL’ R&D...

HMRC has published draft guidance on the new R&D expenditure credit for large companies (and small companies in some circumstances) for inclusion in the CIRD manual, together with draft notes and...

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UK patent box proposals: summary

The UK announced on Thursday (22nd October) its (rather long awaited) proposals to update the patent box to make it compliant with the OECD BEPS proposals on amendments to patent/knowledge boxes. The...

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Patent box and R&D: UK statistics

HMRC have recently released statistics for take up of the patent box in 2013-14 (the first year of the relief); on the same day, they released the latest statistics on use of the UK’s R&D tax...

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UK autumn statement 2016

The devil will no doubt follow in the Finance Bill detail, but the heads up on IP tax points from the Chancellor’s statement today (23 November, 2016) is: IP fiscal stuff: the new (post-1 July 2016)...

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UK Autumn Budget 2017 – IP tax points

The Autumn Budget published on November 22, 2017 contains – unsurprisingly – a number of measures relevant to IP tax (unsurprising, because the UK government seems to think that tech will save the UK...

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