1. Commentary
  2. Taxation Summary

Taxation Summary, Finance Act 2021

23.2R&D Tax Credit for Qualifying Expenditure The relief is calculated as 25% of qualifying expenditure. The credit is initially used to reduce the liability to corporation tax for that accou...
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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