Market leading insight for tax experts
View online issue

R&D: updated guidance on overseas rules and contracted-out R&D

printer Mail

Following consultation on draft guidance on contracted out R&D activities and updated draft guidance on the new overseas rules, HMRC has ‘integrate[d] changes that have enhanced the overall quality of the guidance’. The guidance will be included in HMRC’s Corporate Intangibles Research and Development Manual in due course.

Issue: 1657
Categories: News