RDTR Changes: A single RD tax relief incentive scheme?

On 13 January HM Treasury’s Consultation on a Single RDTR Scheme was opened for comment, this follows the December Budget speech. Since the RDTR schemes were first introduced, there have been more legislative and consultative changes to this set of tax incentives than any other piece of corporate tax legislation. MARIA KITT, Corporate Tax Partner, Tax Insight UK, identifies key concerns and asks, if, 22 years after the schemes were first introduced, we should return ‘full circle’,  back to the original single incentive.

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