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Consultation: Draft guidance - Research and Development (R&D) tax reliefs: new contracting out rules and overseas restrictions

Published on: 12 February 2024
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Specialist Tax Regulatory Materials

Article summary

HMRC has launched a technical consultation on draft guidance for two aspects of the Research and Development (R&D) tax reliefs due to be implemented on 1 April 2024.

Jurisdiction(s): England, Northern Ireland, Scotland and Wales

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