R&D Knowledge Hub
What counts as research and development for tax purposes, and how relief may apply.
The Business Review Co.
Knowledge for your next business decision.
Understand your options, explore the details and find a useful next step. Our guides bring together clear explanations and source references for UK businesses.
Explore our Knowledge Hubs
Business Accounting Knowledge Hub
How company accounts, bookkeeping and VAT work for UK limited companies, and when to ask an accountant.
Capital Allowances Knowledge Hub
How allowances on fixtures, equipment, vehicles and property work, and what may qualify.
Featured guides
R&D tax relief
R&D meaning: what counts as R&D for tax relief
What R&D means for UK Corporation Tax relief, how the government defines it, what is left out and how it differs from everyday use.
Capital allowances
The Annual Investment Allowance explained
What the Annual Investment Allowance is, the current limit, what it covers and excludes, and what happens to spending above it.
Business accounting
Bookkeeper vs accountant: what each does
The practical difference between a bookkeeper and an accountant for a UK limited company, where the roles overlap and what to check.