Research and Development: Definition and Appeals
A TECHNICAL NOTE BY THE INLAND REVENUE
Comments would be welcome on the discussion in this Technical Note.
They should be sent to:
Cheryl Scott
Business Tax Division
Inland Revenue
Room 305
22 Kingsway
LONDON
WC2B 6NR
and should arrive by 12 February 1999.
- You may download this in MS Word (zipped) version (20K), or
- in PDF version (193K)
CONTENTS
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Chapter 1 |
Introduction |
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Chapter 2 |
Existing tax reliefs for R&D |
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Chapter 3 |
The meaning of `scientific research' |
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Chapter 4 |
Appeals over claims to scientific research allowances |
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Chapter 5 |
A possible new statutory definition of `R&D' |
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Chapter 6 |
Summary of issues on which business may wish to comment |
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Annex 1 |
Existing guidance in Inland Revenue's Capital Allowances Manual on the meaning of `scientific research' |
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Annex 2 |
Draft new guidelines on the meaning of `scientific research' and `R&D' |
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Annex 3 |
A possible new statutory definition of `R&D' - draft clause |
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Annex 4 |
The OECD Frascati Manual, 1993 |
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Annex 5 |
SSAP 13 |
Abbreviations
The following abbreviations are used in this document.
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CAA 1990 |
Capital Allowances Act 1990 |
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DTI |
Department of Trade and Industry |
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ICTA 1988 |
Income and Corporation Taxes Act 1988 |
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OECD |
Organisation for Economic Co-operation and Development |
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R&D |
Research and development |
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SoS |
Secretary of State |
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SRA |
Scientific research allowance |
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SSAP |
Statement of Standard Accounting Practice |
References to the Secretary of State are references to the Secretary of State for Trade and Industry.
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