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Tenfell
Awarded contract
Published 07 Apr 2021

Annual Investment Allowance Tax Relief Evaluation

H M REVENUE & CUSTOMS · United Kingdom

Key facts

Contract value
£209,939
Awarded
11 Jan 2021
Contract starts
18 Jan 2021
Contract ends
31 Dec 2021
Procedure
Call-off from a dynamic purchasing system
Buyer type
Central government

Awarded to

SupplierValue
IFF Research Limited£209,939

Description

HMRC have commissioned IFF Research to conduct an evaluation of the Annual Investment Allowance (AIA) Tax Relief. The overarching aim of this evaluation is to understand the effectiveness of the AIA tax relief in incentivizing capital investment and simplifying tax and to provide an econometric evaluation of the AIA relief, with respect to its direct and indirect impacts.

The evaluation aims and objectives will be best met through a combination of the following elements; econometrics, quantitative surveying and qualitative in-depth follow up interviews.

Categories (CPV)

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