Issue : Vol 186, Issue 4764

In 2018-19, businesses made 59,265 research and development (R&D) tax credit claims, of which 52,160 were in the small and medium-sized enterprises (SMEs) scheme. According to HMRC...

K Brazier (TC7671); J Carthy (TC7674); A Morrow (TC7670); J Fuller (TC7675)...

K McCabe v CRC, Upper Tribunal (Tax and Chancery Chamber), 21 September 2020

T&C Bainbridge Farming Partnership (TC7759)