Briefing Note (BN68)

Background facts and comments on "Supporting growth in innovation: enhancing the R&D tax credit"

Date: 21 November 2005
Authors:
DOI: 10.1920/bn.ifs.2005.0068

On 25 October 2005 IFS and HM Treasury hosted a round table discussion that brought together practitioners from business, tax professionals, academics and policy makers from HM Treasury, HMRC and DTI to consider the proposals put forward in the discussion document "Supporting growth in innovation: enhancing the R&D tax credit" published by HM Treasury, DTI and HM Revenue and Customs in July 2005. This IFS briefing note provides some background facts and comments related to the issues raised in the discussion document, and a final section summarises the discussion that took place at the round table.