The Tax Faculty of the ICAEW has published its “representation” (Rep 09/23) on proposed changes to the R&D tax relief rules. The faculty notes that there remains considerable uncertainty on a number of aspects of the rules.
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.