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The House of Lords Finance Bill sub-committee is inviting written contributions to its enquiry into the reforms to research and development (R&D) tax relief in the draft Finance Bill. The members would like to know the views of companies which claim R&D relief their advisers business and trade/sectoral organisations and other interested parties on the following questions:
- Have the changes to the definition of R&D gone far enough in modernising R&D relief and if not what more needs to be included?
- How effective will the changes be in countering error and fraud resulting from spurious R&D claims and is there more that can be done or different approaches that could be adopted?
- How successful is the refocusing of the relief in encouraging activity in the UK without adverse consequences?
- How aware are smaller businesses of R&D relief? Is there more that HMRC could be...
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