Small businesses.
| Position | Brief Article |
Small businesses are being offered a tax relief extension that allows an additional deduction on research and development. The extension covers expenditure on computer software and utility costs such as water, fuel and power. The move is part of the government's drive to increase the proportion of GDP spent on R&D.
The relief allows companies to claim an additional tax deduction equivalent to 50 per cent of the qualifying expenditure, according to Warren Taylor...
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