Access full legislation.And much more.
By becoming a member, your team gets full access to Tax World research tools and source-backed tax resources.
- AI tax research with linked legislation and Finance Act changes
- Commentary, official guidance, publications and training material
- Case law, appeals and tribunal decisions in one place
Corporation Tax Act 2009 section 1067
Expenditure on sub-contracted R&D not undertaken in-house
Section 1067 identifies what expenditure qualifies for R&D relief when a company outsources its research and development work to another person rather than carrying it out itself.
Access full legislation.And much more.
By becoming a member, your team gets full access to Tax World research tools and source-backed tax resources.