3 articles tagged with Innovation.
How the April 2023 merger of the SME and RDEC schemes affects your R&D tax credit claim in 2026, including the new ERIS for R&D-intensive SMEs and mandatory advance notification.
UK R&D tax credits in 2026/27 -- the merged RDEC scheme gives a 20% above-the-line credit. Learn who qualifies, what costs count and how to make a claim.
A complete guide to the UK Patent Box regime -- the 10% Corporation Tax rate on qualifying IP profits, eligible patents, the nexus approach, streaming calculation, and interaction with R&D tax credits.