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Working in Tax
CTA Students
Employers
Members
ADIT international tax
Diploma in tax technology
Media Centre
Technical

Draft guidance: Research and Development (R&D) tax reliefs: new contracting out rules and overseas restrictions

1 Mar 2024

The Chartered Institute of Taxation (CIOT) comments on the HMRC consultation on Draft guidance: Research and Development (R&D) tax reliefs: new contracting out rules and overseas restrictions.