Advice & Best Practice

Why are ‘connected-party’ subcontractors treated differently in R&D tax credit claims?

By Khaled Fatheldin, tax analyst at specialist tax consultancy Catax


One of the most appealing aspects of the R&D tax credit scheme is that companies can claim for subcontractor costs. Use of external expertise in R&D is commonplace and this rule can significantly enhance the size of the benefit available.

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