The Scottish government will “extend and focus” research and development (R&D) tax relief in the event of a 'yes' vote o
UK businesses and academic organisations may do less research after after the withdrawal of an exemption of VAT on research, businesses and universities said.
Mark Lee returns to a topic that generated much interest earlier in the year.
HMRC has successfully challenged in court a tax avoidance scheme designed to abuse rules set up to encourage genuine medical research.
A small or medium-sized company that has yet to make a profit may be able to claim a tax credit for research and development (R&D), explains Robert Leach.