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18 March 2015

FTT Decision: Pyreos Ltd v HMRC

Corporation Tax – small and medium-sized enterprises – research and development costs – whether deductible – Yes – Section 1119 CTA 2009, Commission Recommendation (EC) No 2003/361 – Appeal allowed

John Tallon QC, instructed by Johnson & Carmichael LLP, acted for the Appellant.

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