Policy paper

Corporation Tax: increasing the rate of Research and Development expenditure credit

This tax information and impact note deals with the increase to the rate of research and development expenditure credit announced at Autumn Budget 2017.

• From: HM Revenue & Customs
• Published: 22 November 2017

Documents

Corporation Tax: increasing the rate of Research and Development expenditure credit

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Details

Legislation will be included in Finance Bill 2017-18 to amend section 104M Corporation Tax Act 2009.