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The mortgage amount required.
The number of years for which the mortgage is taken out.
The mortgage interest rate applicable.
Note: These calculations are only for illustrative purposes and are not a substitute for professional advice. The NI calculation is annualised and therefore due to the change in the employee rate during the year, the amount is only an indication.
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The Institute of Chartered Accountants in England and Wales (ICAEW) has stated that new guidance from HMRC on research and development (R&D) tax relief guidance 'could be clearer'.
18 Mar 2024
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