Companies of all industries should take steps to understand if and how the research and development (R&D) tax relief programme relates to their business.

At present companies can go back up to six years to make retrospective R&D claims. This time frame will be shortened to two years, however, from March 2008. It is very important for companies who have yet to make claims to take the necessary steps to submit for their earlier accounting periods.

Director of Finance Online - How to claim research and development
Written by Greg Howe, UK Operations Director, Braithwaite Tax Recovery Consultants. Monday, 26 November 2007. Companies of all industries should take steps

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