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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 ...
Chapter 13: Corporate tax reliefs for intellectual property
- Edited by:
- Mark McLaughlin
- Publisher:
- Bloomsbury Professional
- Edition:
- 2021/22 edition
- Publication Date:
- September 2021
- Law Stated At:
- July 2021
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