[2015] UKFTT 0123 (TC)

Judge Kenneth Mure, QC, Mr S A Rae, LLB, WS

Decision released 18 March 2015

Corporation tax – Small and medium-sized enterprises – Research and development costs – Whether deductible – Yes – Corporation Tax Act 2009 (‘CTA 2009’), s. 1119, Commission Recommendation (EC) No 2003/361 – Appeal allowed.

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