Preventing abuse of the R&D tax relief for SMEs: second consultation
Tax relief for SMEs
Written evidence from Dr. Mohamed Hosam Al Kaddour, Senior Academic and Tax Expert, and Professor Collins Ntim, Professor of Accounting, Department of Accounting, ¾ÅÉ«ÊÓÆµ Business School, ¾ÅÉ«ÊÓÆµ, UK