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Research and Development tax relief

Yet more improvements to an already generous relief for SMEs. 

From April 2012:

  • The rate of relief will increase to 225%; and
  • The cap on payable tax credit available for surrendered losses is abolished; and
  • The minimum spend requirement of £10,000 is abolished.

 

 

Date: 23rd April, 2012
Author: Cathy Corns

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