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What is ‘research and development’?

Tax Planning: 2021/22

Edited by:
Mark McLaughlin
Bloomsbury Professional
2021/22 edition
Publication Date:
September 2021
Law Stated At:
July 2021
Chapter 13: Corporate tax reliefs for intellectual property Accounting definition R&D Guidelines Project Activities Qualifying indirect activities Science or technology Advance Uncertainty Commercial development Particular cases Pharmaceuticals ...

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