At a glance One of the most complex changes introduced under the Merged R&D Scheme relates to contracted-out R&D. In...
What is land remediation tax relief and how can I claim?
Land Remediation Relief (LRR) was introduced by the government to address the market failure in restoring back land which had been contaminated by previous industrial use. LRR can provide tax relief for companies subject to corporation tax and can be claimed 2 years retrospectively. Refurbishments, regeneration projects and developments can benefit from this tax incentive.