Research and Development Tax credit - Budget 2012: Ten things you need to know

Budget 2012: Ten things you need to know

Research and Development Tax credit

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Osborne committed ‘above the line’ R&D tax credit from April 2013 with a minimum rate of 9.1% before tax. Loss making companies will be able to claim a payable credit. The government said it will be consulting on the detailed design of the credit.

 

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