The developing attraction of research and development tax relief claims
Nigel Holmes reviews the changing landscape for research and development (R&D) tax relief claims.
One item that lasted far too long was the delay in HMRC processing and paying R&D tax credit claims. The bottleneck appears to have arisen in December 2018 when, as expected, claims peaked for December year ends along with March year ends that have 1 January corporation tax payment dates.
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