Tom Maguire: How our tax regime could sweeten the pill for future R&D

A tax credit won’t be R&D’s driving force, but it can be a factor in determining where such R&D happens – so our tax rules need to be sufficiently attractive for it to be carried on here

Companies should be encouraged to invest in R&D and ensure that they get the benefit for the specific costs essential to the R&D process. Picture: Getty