Tag Archives: SMEs

Evaluation of the Research and Development Tax Relief for Small and Medium-sized Enterprises – November 2020

Client:HM Revenue & Customs
Published: 17 November, 2020
Document type:Report

The independent evaluation of the SME R&D tax relief scheme addressed the requirements of the evaluation plan set out in the European Commission (EC)’s decision letter and the common methodology designed by the EC for State Aid evaluations. More specifically, the evaluation had three main objectives: Assessing the direct impacts of the scheme, measured by […]

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