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Chapter 12: Corporate tax reliefs for intellectual property

Tax Planning: 2023/24

Edited by:
Mark McLaughlin
Bloomsbury Professional
2023/24 edition
Publication Date:
March 2024
Law Stated At:
22 February 2024
What is ‘research and development’? Research and development tax relief Small- and medium-sized companies’ relief Payable research and development tax credit Large companies’ relief R&D expenditure credit Anti-avoidance Patent box ...

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