°Ç¸ç³Ô¹Ï

Skip to main content
HMRC internal manual

Corporate Intangibles Research and Development Manual

CIRD89840 - R&D Tax reliefs: R&D expenditure credit (RDEC) scheme: artificially inflated claims for credit

Chapter 6A CTA 2009 S104X

A company is denied a RDEC if the claim is artificially inflated CIRD97000.