R&D relief – going concern rules and intra group transfers | Tolley

R&D relief – going concern rules and intra group transfers

Published on: 16 April 2025

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Specialist Tax Regulatory Materials

Article summary

The CIOT has exchanged emails with HMRC regarding the application of going concern rules in the context of intra-group transfers of trade, where such transfers do not occur within the accounting period for which an R&D claim is being made.

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

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