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tax relief

The Chancellor’s Budgets in recent years have included the announcement of new tax breaks for R&D spending.This year the scheme has been extended to large companies. But the original reliefs for smaller companies were introduced in 2000 and despite extensive publicity our experience is that many well-advised companies which might benefit from the relief have yet to make a claim.

This article covers:

• Is the relief worth investigating?
• Claims in practice

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