research

HMRC has successfully challenged in court a tax avoidance scheme designed to abuse rules set up to encourage genuine medical research.

R&D tax credits: Conditions and how to claim

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.

Women on boards: Critical mass is three

The recent government inquiry "Women on Boards

Research & development expenditure

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