CIRD81000 - R&D tax relief: conditions to be satisfied: contents


CIRD81100 Overview
CIRD81130 Company a going concern (SME scheme only)
CIRD81160 Total aid to project €7.5m or less (SME scheme only)
CIRD81200 Company subject to CT
CIRD81220 Company as member of partnership
CIRD81300 The definition of R&D for tax purposes
CIRD81350 Production and distribution of goods and services
CIRD81400 Relevant R&D
CIRD81450 Allowable as a deduction in computing the profit
CIRD81470 Subcontracted R&D
CIRD81500 Categories of qualifying expenditure
CIRD81550 Intellectual property (SME scheme only)
CIRD81600 Minimum expenditure
CIRD81650 Subsidies (SME scheme only)
CIRD81670 No notified state aid (SME scheme only)
CIRD81700 Capital expenditure
CIRD81800 Claims and time limits
CIRD81900 BIS Guidelines (formerly DTI Guidelines) (2004) - text
CIRD81920 BIS Guidelines (formerly DTI Guidelines) (2004) - application to pharmaceuticals
CIRD81960 BIS Guidelines (formerly DTI Guidelines) (2004) - application to software