HMRC is consulting on draft guidance published ahead of reforms to R&D tax reliefs on 1 April 2023. Draft legislation for the reforms was published for comment on 20 July 2022 and final legislation will be taken forward in Finance Bill 2023. The guidance clarifies technical aspects of how the reforms will work in practice and includes a list of the additional information that will be required for claims. The consultation closes at 11:45pm on 28 February 2023.
HMRC is consulting on draft guidance published ahead of reforms to R&D tax reliefs on 1 April 2023. Draft legislation for the reforms was published for comment on 20 July 2022 and final legislation will be taken forward in Finance Bill 2023. The guidance clarifies technical aspects of how the reforms will work in practice and includes a list of the additional information that will be required for claims. The consultation closes at 11:45pm on 28 February 2023.
