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<p>R&D tax credits are a key part of the Government’s support for innovative business
investment and provided £4.4 billion to businesses across the UK in 2016-17. The Government
does not place an obligation on organisations to publish any intellectual property
which arises from their research.</p><p> </p><p>Patents are publicly available and
so any R&D that leads to a patent will be made public. It would be impractical
to require greater disclosure than this; for example, it could potentially reveal
trade secrets and it would also impose a significant administrative burden, both factors
that would be likely to prevent companies from claiming.</p><p> </p><p>In some circumstances
the same work can attract research and development relief for more than one company,
as is envisaged in paragraph eleven of the Department for Business, Energy and Industrial
Strategy Guidelines regulations. These regulations specify which activities are to
be treated as being research and development.</p>
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