Guidance Notes

R&D Tax Incentives

GNT 18: Going Concern Requirement for SME R&D Incentives

R&D Tax Incentives

GNT 8: R&D Incentives Chart of Accounts

R&D Tax Incentives

GNT 5: Subsidised R&D – for Claimants Under the SME Scheme

R&D Tax Incentives

GNT 2: Qualifying Expenditure – RDEC

R&D Tax Incentives

GNT 1: Qualifying Expenditure – SME

International Tax

GNT 53: Implementation of BEPS

International Tax

GNT 52: PFICs

International Tax

GNT 51: Double Tax Treaties

International Tax

GNT 43: Tax Residence

International Tax

GNT 35: Tax Implications of Brexit on the Pharmaceutical Industry

International Tax

GNT 33: Diverted Profits Tax

International Tax

GNT 32: Setting up in the US

International Tax

GNT 26: BEPS Overview

International Tax

GNT 24: Intercompany Agreements for Transfer Pricing

International Tax

GNT 23: Permanent Establishments

International Tax

GNT 14: Benefits of Incorporating in the UK

International Tax

GNT 13: Expansion into New Territories

International Tax

GNT 12: UK the Case for Inward Investment

International Tax

GNT 11: Transfer Pricing Essentials

Transactions

N-Site

GNT 18: Going Concern Requirement for SME R&D Incentives

GNT 8: R&D Incentives Chart of Accounts

GNT 5: Subsidised R&D – for Claimants Under the SME Scheme

GNT 2: Qualifying Expenditure – RDEC

GNT 1: Qualifying Expenditure – SME

GNT 53: Implementation of BEPS

GNT 52: PFICs

GNT 51: Double Tax Treaties

GNT 43: Tax Residence

GNT 35: Tax Implications of Brexit on the Pharmaceutical Industry

GNT 33: Diverted Profits Tax

GNT 32: Setting up in the US

GNT 26: BEPS Overview

GNT 24: Intercompany Agreements for Transfer Pricing

GNT 23: Permanent Establishments

GNT 14: Benefits of Incorporating in the UK

GNT 13: Expansion into New Territories

GNT 12: UK the Case for Inward Investment

GNT 11: Transfer Pricing Essentials

GNT 50: Retention of Losses Post Merger