Advice & Best PracticeFeatures

R&D in software and AI 

Artificial intelligence (AI) and machine learning (ML) are hot topics within emerging technologies, regularly making the headlines. In this article, Megan Young, R&D Technical Consultant at global tax firm Ryan, explores what AI really is and how its development relates to research and development (R&D) tax relief.

What Is AI? 

The Department for Science, Innovation and Technology (DSIT) identifies AI as one of the five critical technologies through its UK Science and Technology Framework, describing AI as “machines that perform tasks normally performed by human intelligence, especially when the machines learn from data how to do those tasks.”

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