Tom Maguire: Finance Bill’s changes to R&D could go further for start-ups

I’ve written about the R&D credit many times in these pages. Last week we saw the Finance Bill make changes to this credit. The explanatory note that accompanies the bill states that the changes are being made to “reflect international tax changes”, more on which below.

The explanatory note continues that “these are timing changes and do not affect the quantum of credit that a company is entitled to claim”. The credit is the credit, ...

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