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Research and development "above the line" tax credit: draft Finance Bill 2013 legislation and response document
Practical Law UK Legal Update 1-523-3961 (Approx. 4 pages)
Research and development "above the line" tax credit: draft Finance Bill 2013 legislation and response document
by PLC Tax
| Published on 14 Jan 2013 • United Kingdom |
HMRC and HM Treasury published draft legislation, for inclusion in the Finance Bill 2013, introducing an "above the line" (ATL) research and development (R&D) tax credit, together with a consultation response document, on 11 December 2012.