TAX ALLOWANCES: RESEARCH

Nicholas Soames: To ask the Chancellor of the Exchequer what research his Department has undertaken to assess the relative merits of tax incentives in encouraging innovation and investment in research and development. [136517]

Sajid Javid, Economic Secretary to the Treasury: An evaluation of research and development tax credits was published on the HM Revenue and Customs website in November 2010 and is available at:

http://www.hmrc.gov.uk/research/report107.pdf

A report on qualitative research into businesses' research and development (R&D) decision-making processes was published on the HM Revenue and Customs website in November 2010 and is available at:

http://www.hmrc.gov.uk/research/report101.pdf

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DISSOLUTION OF PARLIAMENT

Parliament has been dissolved until after the General Election on 12th December and there are now no MPs. This website is for reference of my work when I was a Member of Parliament.

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