The Society of Motor Manufacturers and Traders and the Engineering Employers Federation call for reforms to research-and-development tax credits in the U.K., saying proposed changes could boost both R&D investment and job creation. They say the government could create a truly internationally competitive R&D tax-credit structure by strengthening the link between the credit and R&D investment decisions, substituting the link to the corporation tax with an “above-the-line” credit. ...
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