Guidance for making R&D claims released

HMRC issues its guidelines for compliance on what qualifies as R&D for tax purposes. The publication of HMRC’s latest guideline highlights the importance of correctly identifying whether a research and development (R&D) claim meets the necessary conditions to qualify for tax relief.  
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Luxembourg Tax credits for digital companies

Brief Summary From 1 January 2024 onward, investment tax credits will change in the following ways: Detailed Look On 19 December 2023, the Luxembourg Chamber of Deputies adopted a law to modernize the current investment tax credit; it will take effect 1
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