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R&D improvement – your input requested

HMRC has issued a consultation document on encouraging R&D claims in small businesses.  HMRC’s view is that the key issues for companies to claim are:

Awareness of the relief; and

The ease/complexity of the law and guidance,

which they term – awareness, design, understanding and administration.

HMRC raises a number of questions in the document including an advance assurance process (which I would certainly welcome back).

Mercer & Hole are looking for comments on the consultation for our response to HMRC; deadline 27 February 2015.

If you have thoughts please email them to



Date: 30th January, 2015
Author: Cathy Corns


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