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A Clear View

David Cobb and Richard Lewis of Deloitte's Research & Development Tax Services Group look at the announcements on R&D tax relief in the 2004 Budget
As with many areas of tax these days Budget announcements on R&D tax relief tend to create a strong sense of déjà vu. The latest measures result from a consultation process beginning with the 2003 Budget and which themselves have already been announced in the December 2003 Pre-Budget Report. As always the devil will be in the detail of the legislation to be published in the weeks to come so stretching out the impact even further. Nevertheless this year's Budget saw the finalisation of various proposals which are favourable and subject to the usual parliamentary process are here to stay. We will...

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