UK HMRC has published draft guidance for consultation on changes to the Research and Development (R&D) tax reliefs due to be implemented on 1 April 2023. The consultation closes at 11:45 pm on 28 February 2023.
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Consultation description
HMRC has published draft guidance ahead of the implementation of reforms to the Research and Development (R&D) Tax Reliefs on 1 April 2023. This guidance clarifies technical aspects of how the reforms will work in practice and includes a list o…