On 28 October 2015, the UK HMRC published its plans to improve access to Research and Development (R&D) tax relief for small businesses. According to the plan, some of the specific actions HMRC will take include:

• Launching an Advance Assurance program on R&D tax relief in November 2015 for companies with turnover under GBP 2 million and fewer than 50 employees;
• Increasing communication…