R&D capital allowances

R&D capital allowances (formerly known as scientific research allowances) are available for qualifying capital expenditure incurred for research and development (defined in the same way as for the R&D reliefs).

Expenditure qualifies for R&D capital allowances if it is capital expenditure incurred on R&D directly undertaken by the relevant company or work carried out on behalf of that company, provided either the relevant company incurs the expenditure on R&D connected with an existing trade; or a trade to which the R&D is connected is commenced after the expenditure has been incurred…

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