英国研发救济和临床开发活动——生命科学赞助商与英国合同研究组织合作的机会

UK R&D Relief and Clinical Development Activities Opportunities for Life Sciences Sponsors Partnering April 2026 As a contract research organisation (CRO) deeply embedded in early clinical development,we work alongside pharmaceutical and biotech sponsors at a stage where scientific Against this backdrop, the UK has emerged as a particularly compelling environment for conducting clinical trials;combining scientific excellence, regulatory credibility and a tax framework that can materially enhance the efficiency From a clinical and operational standpoint, the UK offers a mature and highly integrated clinical research ecosystem.World class academic centres, experienced investigators, streamlined ethics and regulatory processes, as well as adiverse patient population make the UK especially attractive for complex early phase studies. However, beyond these For sponsors navigating the capital intensive early stages of development, the ability to offset or recover a proportionof qualifying clinical expenditure can meaningfully influence development strategy. When appropriately structuredand supported, eligible UK clinical trial spend may attract favourable tax treatment, improving cash flow, extending This white paper, drafted by specialist tax experts, is intended to complement the scientific and operational guidancewe provide as a CRO. Its purpose is to outline, at a high level, how the UK tax landscape may support clinicaldevelopment programmes, the types of organisations and activities that may be eligible, as well as the importance of As Fortrea’s Chief Medical Officer, my objective is to ensure that our clients are positioned to make decisions in ascientifically rigorous yet agile environment, emphasising patient safety, scientific integrity, operational excellenceand financial stewardship. Conducting early clinical trials in the UK can offer advantages across all these dimensions. Oren Cohen Chief Medical Officer, Fortrea Squire Patton Boggs is a full-service global law firm. We provideinsight at the point where law, business and government meet,supporting ambitions and achieving successful outcomes. Ourmultidisciplinary team of more than 1,500 lawyers in over 40 Our life sciences/healthcare group understands the unique needs of life sciencescompanies, and the challenges that arise in developing and bringing to marketmedical devices, pharmaceuticals and the products of biotechnology. We countamong our clients more than 300 companies engaged in the life sciences/healthcare Squire Patton Boggs recognises the importance of the life sciences sector around theworld, and no less so here in the UK, including the rapidly growing economic activity Having published its life sciences industrial strategy in July 2025, the UK governmentrecognises the economic growth prize and has set a national ambition that by 2035 Fortrea, who have made a very significant UK investment in Leeds by creating aworld class clinical trials facility in the city, have agreed to support our efforts todemonstrate how the UK tax landscape may support contract research organisations Sir Roger Marsh OBE DL Senior Business and Strategy Adviser, Squire Patton Boggs UK Introduction As demand for better healthcare continuesto rise across the globe, the UK is aleading figure in the international drug Originally introduced in 2000, the UK R&D regime has proven to be an invaluable sourceof funding for life sciences and biotechnology companies, helping them advance criticalR&D initiatives. According to statistics released by the Office of National Statistics, The UK R&D regime underwent significant reform in 2024 with a view towards: •Ensuring the UK remains a competitive location for cutting-edge research by incentivising private sector investment These stakeholders are: •Simplifying the system by merging the previous two R&D schemes into a single, unified framework for most companies,effective for accounting periods starting on or after 1 April 2024. •Internationally recognised and respectedregulators, such as the Medicines and Healthcare •Effectively targeting taxpayer money and reducing error and fraud. •Redirecting R&D relief to UK-based activities by generally restricting relief for overseas R&D expenditure to encourage a“buy British” approach and prevent a loss of skills to other countries. •Public health bodies, such as the National HealthService (NHS) •Rewarding the party that initiates and bears the financial risk of the R&D. New rules for contracted-out R&D ensure thatthe customer (the decision-maker) is generally the one eligible to claim the relief, aligning the incentive with the company •The UK government through its recently reformedresearch and development (R&D) tax relief The UK government published its life sciences sectorplan policy paper in July 2025, committing to a targetthat the UK will have more investment in commercialR&D than any other European economy by 2030, Overview of the UK R&D Tax Relief Re