Small businesses accounted for more than 80% of UK R&D claims in the 2013-14 tax yearA couple of years ago,the government made it easier for owners of unused office space to accept planning permission to convert it into residential homes. Following on from this, in October this year it announced that around 4000 office to residential conversions had been given the green light between April 2014 and June 2015.
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Source: theguardian.com