The scope of qualifying expenditure for R&D tax credits, ICAEW REP 91/20, 12th October 2020

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In Folder: ICAEW Representations, 2020

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The scope of qualifying expenditure for R&D tax credits, ICAEW REP 91/20, 12th October 2020

ICAEW Tax Faculty response to HMRC's consultation on the scope of qualifying R&D expenditure, issued 12 October 2020; addresses data and cloud computing costs, software costs and treatment of in-house development, international comparisons, potential impacts on investment, outsourcing considerations, and eligibility of indirect activities and routine work; includes an executive summary, detailed answers to the consultation questions, and the Tax Faculty's ten tenets for a better tax system. (AI generated description)

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description: ICAEW Tax Faculty response to HMRC's consultation on the scope of qualifying R&D expenditure, issued 12 October 2020; addresses data and cloud computing costs, software costs and treatment of in-house development, international comparisons, potential impacts on investment, outsourcing considerations, and eligibility of indirect activities and routine work; includes an executive summary, detailed answers to the consultation questions, and the Tax Faculty's ten tenets for a better tax system. (AI generated description)

title: The scope of qualifying expenditure for R&D tax credits, ICAEW REP 91/20, 12th October 2020

creator: Tax Faculty

creator: ICAEW

subject: Research and development

subject: Business operations

subject: Research and development taxation

subject: Business taxation

subject: Taxation

subject: Information technology

subject: Business and accounting software

subject: Cloud computing

publisher: ICAEW