The Association of Taxation Technicians (ATT) has welcomed the report by the House of Lords expressing concern over proposed changes to the R&D tax relief regime, and requests the changes to be delayed while work is performed on the wider future of the rules.
https://www.att.org.uk/technical/news/att-calls-pause-rd-relief-changes
Related content from Claritax Books
The UK’s special tax rules for Research and Development expenditure continue to offer valuable tax relief for companies.
This book explains how the scope of R&D relief is wider than is often imagined, whilst also showing the statutory conditions that must be met for a successful claim.