David O'Keeffe

Member Since: 5th Dec 2012
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I am an independent specialist adviser on the taxation of innovation, advising companies and other advisers on areas such as R&D tax relief, Patent Box and Creative Industry reliefs, as well as IP tax issues more generally.
Formerly a Tax Partner with KPMG LLP (UK), I left in 2011 to establish Aiglon Consulting.
Specialist Tax Adviser Aiglon Consulting
26th Mar 2021
HMRC criticised by judge for attempt to alter argument
The decision in Roger Preston Group Ltd v HMRC ( TC08025 ) considers the definition of an intangible fixed asset (IFA) and the important...
HMRC & policy
3rd Mar 2021
R&D tax credits: New cap tweaked
The proposal to reintroduce the PAYE/NIC cap for SME payable credit claims was first raised in a consultation launched in March 2019 ...
HMRC & policy
3rd Mar 2021
R&D consultation suggests significant changes
There always seems to be something happening with R&D relief. Since its introduction in 2000, there have been changes almost every year...
Business tax
9th Oct 2020
Dubious R&D claims brew hidden problems
Research & development (R&D) tax relief has been a part of the UK corporation tax system for over 20 years and it looks like it is...
Business tax
12th Mar 2020
Budget 2020: Further reform of intangible fixed assets
When the Intangible Fixed Asset (IFA) regime was introduced in 2002 (CTA 2009, part 8), there was a grandfathering provision that kept all...
HMRC & policy
11th Mar 2020
Budget 2020: R&D tax relief
The Chancellor has set an ambitious target for research and development (R&D) spending in the UK. He clearly hopes that the additional...
HMRC & policy
18th Apr 2019
R&D claim: How to get a quick decision
R&D tax relief expert David O’Keeffe outlines tips for potential claimants on how to put together a robust claim and get paid faster at...
Business tax
5th Apr 2019
Capping down R&D tax credits
David O’Keeffe reviews plans to introduce a cap on the amount of payable tax credit which can be generated by an R&D tax relief claim...
HMRC & policy
7th Nov 2018
Budget 2018: Reform of intangible fixed assets
David O’Keeffe has two cheers for changes to the intangible fixed assets (IFA) regime proposed in the Budget but wants to see the draft law...
HMRC & policy
31st Oct 2018
Budget 2018: Intellectual property held offshore
The government intends to tax receipts arising from intellectual property (IP) held offshore as part of its response to the challenges of...
Business tax