Fiscale win legal victory for tax fairness for SMEs against HMRC!
Read more...For accounting periods beginning on or after 1 April 2024, restrictions on overseas subcontractors were introduced. Under the new rules, expenditure in this category can only be included in the R&D claim if the R&D is undertaken in the UK, or if an exceptional circumstance requires the work to be done outside the UK e.g. geographical conditions or regulatory requirements.
