Tag Archives: guidance

HMRC: updates to CIRD manual – larger SMEs etc

HMRC published a number of changes to the Corporate Intangibles Research and Development (CIRD) manual on January 16th.  Most of the updates are minor changes, but there is some useful substantive guidance added on the changes brought in on 1 August 2008 regarding larger SMEs, dealing with a company moving from large to SME status as a result.

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