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Chapter 13: Corporate tax reliefs for intellectual property

Tax Planning: 2021/22

Edited by:
Mark McLaughlin
Publisher:
Bloomsbury Professional
Edition:
2021/22 edition
Publication Date:
September 2021
Law Stated At:
July 2021
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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