Splanchnology

Merged R&D program – essential information

Merged R&D scheme - what you need to knowThe merged R&D tax relief scheme was confirmed in the Autumn Statement in 2023 and has been introduced for accounting periods beginning on or after April 1, 2024. The new program represents a major shift to R&D tax incentives in a very brief period, so it’s crucial that your company understands how the merged program will impact your R&D tax claims...

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