1. Commentary
  2. Taxation Summary

Taxation Summary, Finance Act 2020

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...
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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