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Refocus R&D tax credit on hi-tech and small firms, and start-ups

We will consider the implementation of the Dyson Review to make the UK the leading hi-tech exporter in Europe, and refocus the research and development tax credit on hi-tech companies, small firms and start-ups.

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The Coalition: Our programme for government
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Economics
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2. Business
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Refocus R&D tax credit on hi-tech and small firms, and start-ups
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A level playing field between small and large retailers
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A one-in, one-out rule to cut red tape
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Allow social tenants to start businesses in their own homes
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Create the most competitive corporate tax regime in the G20
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End the ‘gold-plating’ of EU rules
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End the culture of ‘tick-box’ regulation
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Iimpose ‘sunset clauses’ on regulations and regulator
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Improve the competitiveness of the UK tourism industry
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Injection of private capital into Royal Mail
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Make it easier for people to set up new enterprises
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Make small business rate relief automatic
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Promote small business procurement
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Public opportunity to challenge the worst regulations
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Reinstate an Operating and Financial Review
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Review employment and workplace laws
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Review factors that can be considered when takeovers are proposed
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Review IR 35 and all small business taxation
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Support creation of Local Enterprise Partnerships
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Sustain the Post Office network
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