ATT warns of impact of R&D tax relief plan on small companies

Published on: 17 February 2022

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Specialist Tax Regulatory Materials

Article summary

The Association of Taxation Technicians (ATT) is calling for a rethink of the Government’s plan to require companies to notify HMRC in advance that they intend to claim R&D tax reliefs, because the ATT fears it risks denying tax relief to the very smallest and newest companies that need this tax relief the most.

Jurisdiction(s): England, Northern Ireland, Scotland and Wales

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