CIRD75000 | VRR: contents
From HM Revenue & Customs · Corporate Intangibles Research and Development Manual
Contents18 entries
- CIRD75050VRR: introduction
- CIRD75100Vaccine Research Relief: Requirement that Company is a going concern
- CIRD75200VRR: qualifying expenditure: for an accounting period
- CIRD75300VRR: qualifying expenditure: on direct R&D
- CIRD75400VRR: qualifying expenditure: on sub-contracted R&D
- CIRD75500VRR: qualifying expenditure: on contributions to independent R&D
- CIRD75525VRR: subcontracting to charities, universities and scientific research organisations
- CIRD75550VRR: subcontracting to companies and others
- CIRD75600VRR: how relief is given: SMEs
- CIRD75700VRR: how relief is given: large companies
- CIRD75800VRR: how relief is given: insurance companies
- CIRD75900VRR: inflated claims
- CIRD75950VRR: refunds of contributions and subcontract payments
- CIRD76000VRR: specified diseases: general
- CIRD76100VRR: specified diseases: tuberculosis and malaria
- CIRD76200VRR: specified diseases: HIV/AIDS
- CIRD76300VRR: definitions
- CIRD76400VRR: dealing with claims