John Moore of Kingly Brookes has set these out in more detail and you can read about them by following the link below.
Our view
These proposed changes demonstrate the Government's continuing desire to ensure that these reliefs are well targeted and effective in encouraging more R&D from innovative companies in the UK.
If you would like to know more about this, or discuss their application to your company, then please contact John Moore on 0207 292 8850 or at john.moore@kinglybrookesllp.co.uk