This follows the introduction of an R&D tax credit scheme for SMEs in 2000. The new scheme provides details on three options for taking forward a volume-based tax credit.
The government launched Designs for Innovation, its consultative note on designing an R&D tax credit for large companies, on 4 December 2001.
This follows the introduction of an R&D tax credit scheme for SMEs in 2000. The new scheme provides details on three options for taking forward a volume-based tax credit.