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HMRC internal manual

Corporate Intangibles Research and Development Manual

From
HM Revenue & Customs
Updated
, see all updates

Corporate Intangibles and Research & Development Manual: recent changes

Below are details of the amendments that were published on 21 November 2011
(see the update index for all updates)

| Page | Details of update | || | CIRD80150
CIRD80250
CIRD80540
CIRD81100
CIRD81550
CIRD81600 | Reflect changes in relief rates and conditions for Research and Development Tax Relief | | CIRD81670 | Clarification of HMRC’s approach to advising on state aids | | CIRD91700 | Amendment to the EU definition of “partner enterprises”, as used for defining small and medium enterprises for Research and Development Tax Relief purposes | | CIRD98560
CIRD98570
CIRD98580
CIRD98590 | Research and Development Tax Relief Time Line amended to show recent changes |