Linked Company Definition for R&D Tax Credit Purposes

The software underpinning RDRelief was sold to one of the big-4 professional service firms in 2018. Consequently, the brand is no longer in operation.

• R&D Tax Advisors are invited to find out more about the Inspired.tax claim preparation software.
• Otherwise, please feel free to continue to browse this website for useful information regarding claiming R&D Tax Credits in the UK. However, beware that none of the information has been updated since 2018.

The definition of a linked company is very important, as to qualify as an SME for R&D Tax Credits purposes the SME eligibility criteria needs to be taken into account for which partner enterprises can play a big part. Find out more about the definition of linked companies below.

The company has a linked company if:

• It holds over 50% of the voting rights in another company; or
• Another company holds over 50% of the voting rights in your company