Do you design, develop or improve products, processes, methods, formulas, inventions or soft ware? If your organization has invested time, money and resources toward the development and enchancment of its merchandise and processes, then chances are you’ll qualify for the R&D Tax Credit score. Beneath the 2006 Act firms, other than charitable companies, may put together their particular person accounts and/or group accounts in accordance with either UK GAAP ( Companies Act accounts ) or EU-adopted IFRS ( IAS accounts ). Charitable corporations registered in England and Wales are required to arrange Companies Act accounts (Companies Act 2006, sections 395, 396, 403 and 404) and must, subsequently, use UK GAAP. A company shouldn’t be required to provide its particular person accounts and its group accounts under the same accounting framework.
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