qualifying expenditure

Directors are often shareholders of the company and their remuneration is a mixture of dividends and salary. Historically, it has been beneficial for directors with shares in the company to receive

The way an employee's time is measured for research and development (R&D) tax purposes depends on the records kept by the company. It is not uncommon for a company to find out they are eligible

When claiming R&D tax relief, you may have wondered what is an externally provided worker (EPW) and how these EPWs affect your R&D tax claim. What are EPWs in relation to R&D tax relief?

You can claim qualifying research and development (R&D) costs in your R&D claim. These costs are mostly limited to revenue expenditure and generally exclude capital expenditure. R&D