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09 December 2014
Admin for your consideration
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- The chancellor proposed changes to the research and development tax relief rules increasing the rates but restricting qualifying expenditure. It remains a generous relief often overlooked so review your clients to check if any of them are eligible to claim.
- In Longridge on the Thames v CRC the Upper Tribunal agreed that a charity that offered activities for young people was not carrying on an economic activity. This decision may be worth bearing in mind if HMRC dispute an organisation’s charitable status because it...
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