Following consultation on draft guidance on contracted out R&D activities and updated draft guidance on the new overseas rules, HMRC has ‘integrate[d] changes that have enhanced the overall quality of the guidance’. The guidance will be included in HMRC’s Corporate Intangibles Research and Development Manual in due course.
Following consultation on draft guidance on contracted out R&D activities and updated draft guidance on the new overseas rules, HMRC has ‘integrate[d] changes that have enhanced the overall quality of the guidance’. The guidance will be included in HMRC’s Corporate Intangibles Research and Development Manual in due course.
