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What is ‘research and development’?

Tax Planning: 2023/24

Edited by:
Mark McLaughlin
Bloomsbury Professional
2023/24 edition
Publication Date:
March 2024
Law Stated At:
22 February 2024
Chapter 12: Corporate tax reliefs for intellectual property Data and cloud computing costs Licence payments for datasets Staffing costs for creation of datasets Cloud computing and software Accounting definition R&D Guidelines Project Activities Qualifying indirect activities Science or technology Advance Uncertainty Commercial development Particular cases Pharmaceuticals ...

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