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Research & Development tax reliefs review

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The government has announced that they intend to carry out a review of Research & Development (R&D) tax reliefs, with a consultation document at the Budget.

The review will consider all aspects of the current two R&D tax relief schemes (SME & RDEC) to ensure that the UK remains a competitive location for hi-tech research and innovation. Whilst the rules may tighten to be more targeted, it is also possible they may become more generous as well, which in due course may offset the increase in corporation tax.

If you are affected and would like further advice or support from us regarding R&D tax reliefs, please don’t hesitate to speak to Mark Pashley at Mercer & Hole.

Mark Pashley corporate and business tax partner

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