1.3Prior to 2004
Prior to the introduction of the R&D tax credit in 2004, it was possible for a company to claim additional tax deductions for R&D expenditure. However, these reliefs were...
You need to be logged in to the system to access this content, via the log in link at the top of this page. If
you do not have an account, then please read the Help page
for information on how to obtain access.