Additional tax reliefs for research and development (R&D) intensive small and medium-sized enterprises and potential merged R&D scheme
This measure is about additional tax relief for Research and Development (R&D) intensive small and medium-sized enterprises and a potential merged R&D scheme.
Documents
Research and Development reform — Consultation on a single schemeAdditional tax relief for Research and Development intensive small and medium-sized enterprisesDraft legislationapplication/pdfDraft legislation (accessible version)Explanatory noteapplication/vnd.oasis.opendocument.textExplanatory note (accessible version)