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There is no greater feeling than sitting in a cosy pub, elbow to elbow with friends, knees raised on the crossbar of the diminutive, carpeted bar stool, cheeks rosy with laughter and warmth. There is a gap left by an…

The Government will increase the threshold for first-year refunds available to business under the research and development (R & D) tax credit as part of Budget 2025 and said it will conduct a review of the scheme over the coming…