With almost a third of all R&D claims now being made by manufacturers and approximately £500m of relief finding its way to the industry, Deloitte’s Kathie Haunton and Sarah Goodman discuss how manufacturers approach their claims and what costs qualify for relief.
From 1 April this year, a new restriction was introduced for all R&D schemes on the consumable costs (e.g. materials and associated overheads) that qualify for tax relief. Kathie Haunton, director in Deloitte’s tax practice. It’s important for budget holders to understand how the changes will impact the cash savings they…
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