CIRD89900 - R&D Tax reliefs: R&D expenditure credit (RDEC) scheme: notes to expenditure and examples
CIRD89910 | Note to R&D Expenditure credit (RDEC) examples 1-4 |
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CIRD89920 | Example 1: Profit-making Company in receipt of RDEC |
CIRD89930 | Example 2: Loss-making Company in receipt of RDEC |
CIRD89940 | Example 3: Profit-making Company but RDEC exceeds liability |
CIRD89950 | Example 4: Loss making year 1 Profit making year 2 |