The UK has created a very favourable tax framework for innovative start-ups and spin-outs. In recent years Government has worked hard in endeavouring to position the UK as having the most competitive tax framework among the G20.

This guidance note is intended as an initial point of reference to those involved in establishing a new BioScience venture and who are unfamiliar with the UK tax environment and, in particular the range of incentives that are on offer . . .

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