R&D TAX
Expenditure
Expenditure questions decide the size of the claim and are frequently where reviews land.
Areas of focus
- Notional deductions and at-risk rules
- Associate and related-party expenditure
- Contracted R&D and payments to associates
- Apportionment between R&D and non-R&D activity
- Salary, on-cost and overhead treatment
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More on R&D Tax
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