What is the R&D loss tax credit?
Research and development (R&D) is characterised by originality. It can be described as a documented project, planned and managed with a specific and identifiable goal. The aim of the R&D loss tax credit is to allow start-up companies (with an R&D focus) to "cash out" their tax losses caused by qualifying R&D expenditure.
Find out what is considered research and development (R&D) for the purposes of the R&D loss tax credit.
Find out what the R&D loss tax credit is and how much can be claimed.