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Preventing abuse of Research and Development tax relief for small and medium-sized enterprises

This measure introduces a limit to prevent the abuse of Research and Development (R&D) tax relief for SMEs.

Last fetched 04 May 2026 · gov.uk

Documents

Preventing abuse of Research and Development tax relief for small and medium-sized enterprises Draft legislationapplication/pdf Explanatory noteapplication/pdf

At a glance

TypePolicy paper

First published12 Nov 2020

Last updated04 Mar 2021

Organisations

HM Revenue & Customs

Topics

Corporation Tax

Source

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