1. Commentary
  2. Taxation Summary

Taxation Summary, Finance (No. 2) Act 2023

23.9Surrender of R&D Credits to Key Employees As an incentive to certain staff, a company may transfer some or all of its R&D credit to ‘key employees’. In order to be considered as a ‘ke...
You need to be logged in to the system to access this content, via the log in link at the top of this page. If you do not have an account, then please read the Help page for information on how to obtain access.

Other Editions

  • Taxation Summary, Finance (No. 2) Act 2023
  • 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