Policy paper

Corporation Tax: research and development tax credits - consumables

This Tax Information and Impact Note is about research and development tax credits.

From:
HM Revenue & Customs
Published
10 December 2014

Documents

Corporation Tax: research and development tax credits - consumables

PDF, 21.3 KB, 3 pages

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Details

Research and development tax credits are a key element in the government’s commitment to an internationally competitive tax system and in its objective for strong and sustainable private sector-led growth. This measure ensures that they remain well targeted in incentivising research and development investment and that there is a level playing field between companies benefiting from research and development tax credits.

Published 10 December 2014