Over the last few years, the UK R&D tax regime has undergone significant changes, in particular new rules have been introduced for contracted-out R&D shifting the benefit onto the party that initiates and bears the financial risk of the R&D.
SPB is proud to have collaborated with Fortrea, a leading contract research organisation, in preparing this paper which provides a high level summary outlining how the UK tax landscape may support clinical development programmes, the types of organisations and activities that may be eligible, as well as the importance of early planning to align clinical trial design, operational delivery and tax strategy.
