Vaccine research relief

By Tolley

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

  • Vaccine research relief
  • Vaccine research

Vaccine research

A relief similar to R&D relief is available for revenue expenditure incurred by large companies carrying out research into certain vaccines and medicines for specific strains of TB, malaria, HIV and AIDS. This relief will be abolished entirely from 1 April 2017 as discuss

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