Companies will have to notify HMRC that they intend to make a claim.
Government sets out changes to R&D relief
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Companies will have to notify HMRC that they intend to make a claim.
Return to cities push up rental demand and prices.
Consultation on changes launched.
State of economy cited as major problem for businesses.
Tax take recovers to pre-pandemic level.
Average UK house prices reach record high of £270,000.
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