R&D tax changes – will you be a winner or loser?
January 23, 2023
Currently HMRC is undertaking a consultation process regarding the potential options to simplify the UK’s R&D regime. By Mathew Browne, Senior Tax Manager Proposals are that the existing RDEC and the SME reliefs would be replaced, potentially with effect from 1 April 2024 (according to the Treasury). Going forwards only