Above the lineMaking the UK a more attractive place to invest |
- March 2012
- 573 KB
Above the line (PDF)- Area: Research and Development
Background
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.
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Above the line (PDF)

