Short question about the entitlement of a company which is a small or medium-sized enterprise (‘SME’) to enhanced tax relief for expenditure on research and development (‘R and D tax relief’) pursuant to provisions which were first enacted in section 69 of, and schedule 20 to, the Finance Act 2000, and are now contained (together with provisions relating to certain other reliefs of a similar nature) in Part 13 of the Corporation Tax Act 2009 (sections 1039 to 1142).
Citations:
[2010] EWHC 1609 (Ch), [2010] STC 2283, [2010] STI 2120, [2010] BTC 873
Links:
Jurisdiction:
England and Wales
Corporation Tax
Updated: 27 November 2022; Ref: scu.420025