CIRD97000 | R&D tax relief: avoidance: contentsFrom HM Revenue & Customs · Corporate Intangibles Research and Development ManualLoading versions…PreviousNextContents3 entriesCIRD97050R&D tax relief: avoidance: introductionCIRD97100R&D tax relief: avoidance: types of avoidanceCIRD97150R&D tax relief: avoidance: specific statutory defencesPreviousNext