This guidance note outlines some of the taxation opportunities for sponsors when engaging with Contract Research Organisations (CROs). With planning, the Sponsor is likely to improve R&D incentives under both the SME R&D scheme and RDEC (for large enterprises).

With larger Phase II and III trials the savings can be material. For international trials, the Sponsor may also be reimbursing VAT and other indirect taxes on pass-through costs that could be recoverable . . .

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