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R&D TAX RELIEF – MAJOR CHANGES FORTHCOMING FROM APRIL 2023

R&D Tax Relief - Data and Cloud Computing

At Spring Budget 2021 the government launched a review of the two R&D Tax Relief schemes:

  1. Research and Development Expenditure Credit (RDEC) and
  2. Small and medium enterprises (SME) R&D relief

The objectives of the review were to ensure that

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