This consultation seeks views on the design of a single, simplified research and development (R&D) tax relief scheme, merging the existing research and development expenditure credit (RDEC) and the small and medium enterprise (SME) R&D relief. This consultation closes at 2pm on 13 March 2023. For full details, including how to respond, click this link.
Natalie CreaneyJanuary 20, 2023