Research and development SME tax reliefs

Tolley
Research and development SME tax reliefs

The following Corporation Tax guidance note Tolley provides comprehensive and up to date tax information covering:

  • Example 1 ― research and development tax relief
  • Example 2 ― subsidised expenditure

These examples relate to the Research and development SME tax reliefs guidance note Example 1 research and development tax relief Medium Ltd has the following results for the year ended 31 March 2020 Trading loss 170 000 Qualifying R D expenditure 45 0

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