accountancyage.com accountancyage.com

Autumn Statement 2022: R&D relief for SMEs slashed

Chancellor Jeremy Hunt has announced a series of changes to the UK research and development (R&D) tax credit regime, including a cut to the deduction and credit rates for the SME scheme. The deduction rate for the SME scheme will be reduced to 86%, while the credit rate will be cut to 10%, Hunt told lawmakers during his Autumn Budget statement on Thursday. Hunt also announced that the rate of separate R&D expenditure credit...

firstpersonscholar.com firstpersonscholar.com

First Person Podcast Episode 54 – The Social Functions of Roleplaying Games

Embed code: FirstPersonPodcast · First Person Podcast Episode 54: The Social Functions Of RPGs Welcome to the 54th episode of the First Person Podcast. This month will be examining the social functions of roleplaying games: how the stories and characters we make in RPGs can have a positive and healing impact on ourselves and our community. We look at the benefits that have been acknowledged through roleplaying game studies and the...