HMRC are inviting comments by 30 September on draft guidance on the definition of ‘production’ for the purpose of research and development tax relief.
Further examples will be added on the basis of comments received on the draft guidance intended to replace section CIRD 81350 of the Corporate Intangibles Research and Development Manual.
HMRC are inviting comments by 30 September on draft guidance on the definition of ‘production’ for the purpose of research and development tax relief.
Further examples will be added on the basis of comments received on the draft guidance intended to replace section CIRD 81350 of the Corporate Intangibles Research and Development Manual.
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