Guidance
Guidelines on the meaning of research and development for tax purposes
Explains what research and development (R&D) means for tax purposes.
Documents
Details
Guidelines issued by the Secretary of State for Trade and Industry on section 837A of the Income and Corporation Taxes Act 1988.
Research and development (R&D) is defined for tax purposes in section 837A of the Income and Corporation Taxes Act 1988. This document explains in detail the definition of R&D for tax purposes.
Published 6 December 2010