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Budget 2025 insight
Budget 2025 insight Executive summary No stamp duty reform, no demand side incentives and no mention of any reforms to...
Time limits for making retrospective claims
Time limits for making retrospective claims Executive summary Companies do not always claim their full entitlement to tax incentives.  This...
LRR consultation response 
LRR consultation response Executive Summary In the Autumn 2024 Budget, HM Treasury announced its intention to consult on the impact...
Gripple Ltd R&D case: payments to associated companies and staffing costs
Gripple Ltd R&D case: payments to associated companies and staffing costs Executive summary The High Court decision in Gripple Ltd...
Structures and buildings allowance: key considerations 
Structures and buildings allowance: key considerations Executive summary The Structures and Buildings Allowance (SBA) legislation was introduced to provide tax...
Contracted-out R&D costs  
Contracted-out R&D costs Executive Summary The merged Research and Development Expenditure Credit (RDEC) scheme was introduced by HMRC as part...
Capital allowances: Gunfleet Sands
Capital allowances: Gunfleet Sands Executive summary The Court of Appeal’s decision in the Gunfleet Sands case  has marked a significant...
Completing CPSE enquiries – why it is important for solicitors 
Completing CPSE enquiries – why it is important for solicitors Executive summary Capital allowances can deliver significant tax savings in...
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