Source · Select Committees · Finance Bill Sub-Committee

Recommendation 13

13 Paragraph: 70

We are concerned that the incentive effect of R&D intensive relief will be weakened because...

Conclusion
We are concerned that the incentive effect of R&D intensive relief will be weakened because SMEs have no certainty about whether they are R&D intensive, and so eligible for additional relief, until after they have invested in R&D.
Paragraph Reference: 70
Government Response

A response document is linked to this report, dated 3 May 2024. Response attribution to this conclusion has not been verified. Read the response document ↗