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August 18, 2017

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HMRC change of policy for R & D tax relief – Reimbursed expenses

HMRC recently revised its guidance on staff costs qualifying for Research and Development (R & D) tax relief relating to reimbursed expenses.  Qualifying staff costs for R & D claims have always included employee salaries, employer pension contribution and employer NICs in respect of personnel undertaking R & D project work. The inclusion of travel… Read More