CIRD91000 | R&D tax relief: SME definition: contents

Contents19 entries

1. CIRD91100R&D tax relief: SME definition: introduction
2. CIRD91200R&D tax relief: SME definition: enterprises
3. CIRD91300R&D tax relief: SME definition: 1996 EC SME Recommendation tests
4. CIRD91400R&D tax relief: SME definition: 2003 EC SME Recommendation tests
5. CIRD91500R&D tax relief: SME definition: aggregation for 2003 EC SME Recommendation test
6. CIRD91600R&D tax relief: SME definition: linked enterprises for 2003 EC SME Recommendation test
7. CIRD91700R&D tax relief: SME definition: partner enterprises for 2003 EC SME Recommendation test
8. CIRD91800R&D tax relief: SME definition: staff headcount, turnover and balance sheet total
9. CIRD91900R&D tax relief: SME definitions: increases in thresholds
10. CIRD92000R&D tax relief: SME definition: change of status to and from SME
11. CIRD92100R&D tax relief: SME definition: venture capital company
12. CIRD92200R&D tax relief: SME definition: institutional investor and public investment corporation
13. CIRD92300R&D tax relief: SME definition: capital for the purposes of EC SME Recommendations
14. CIRD92400R&D tax relief: SME definition: voting rights for the purposes of EC SME Recommendations
15. CIRD92500R&D tax relief: SME definition: control for the purposes of EC SME Recommendations
16. CIRD92550R&D tax relief: SME definition: control by venture capital companies
17. CIRD92700R&D tax relief: SME definition: text of 1996 EC SME Recommendation 1996/280/EC
18. CIRD92800R&D tax relief: SME definition: text of 2003 EC SME Recommendation 2003/361/EC
19. CIRD92850R&D tax relief: SME definition: SME status flowchart for 2003/361/EC