1. Commentary
  2. Taxation Summary

Taxation Summary, Finance Act 2017

23.6Group Expenditure on R&D There are detailed rules relating to the calculation of R&D credits for group expenditures including rules on group structure and rules related to allocation ...
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Other Editions

  • Taxation Summary, Finance Act 2022
  • Taxation Summary, Finance Act 2021
  • Taxation Summary, Finance Act 2020
  • Taxation Summary, Finance Act 2019
  • Taxation Summary, Finance Act 2018
  • Taxation Summary, Finance Act 2017
  • Taxation Summary, Finance Act 2016