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Above the line

Making the UK a more attractive place to invest

Above the line


In November 2011’s Autumn Statement HM Treasury announced that they would introduce an “above the line” R&D tax credit in 2013. 

This will make the UK R&D incentives significantly more attractive, introducing the opportunity to reduce operating costs.

Companies will wish to review their approach to the reliefs available.


Download Above the line (PDF)

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