Commentary

D1.412 Clinical trials subjects and contributions to independent R&D

Corporate tax
Corporate tax | Commentary

D1.412 Clinical trials subjects and contributions to independent R&D

Corporate tax | Commentary

D1.412 Clinical trials subjects and contributions to independent R&D

Payments to the subjects of clinical trials is qualifying R&D expenditure for both SMEs and large companies1. Contributions to independent research are only qualifying expenditure for large companies2.

Clinical trials subjects

Claims for R&D relief may be made for relevant payments to the subjects of a clinical trial. Clinical trial means an investigation in human subjects undertaken in connection with the development of a health care treatment or procedure. A relevant payment in relation to the subject of a clinical trial is a payment to him for participating in the trial3.

This legislation was enacted because, by virtue of being volunteers, payments to

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