The Autumn Statement was said to include measures aimed at simplifying the R&D tax regime and encouraging business investment. The reality, though, is more complexity than before in the rates of relief available to SMEs performing R&D activities. A far simpler solution would have been to create a combined scheme with single rate of 20% across the board.
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The Autumn Statement was said to include measures aimed at simplifying the R&D tax regime and encouraging business investment. The reality, though, is more complexity than before in the rates of relief available to SMEs performing R&D activities. A far simpler solution would have been to create a combined scheme with single rate of 20% across the board.
If you are not a subscriber, subscribe now to read this content.
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