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R&D Tax Credits

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Hello fellow moneysavers! 
I need your help because I'm feeling a bit dumb! I'm looking to turn my side hustle into my full time gig (YAYYY) but taxes are scrambling my brain. 
I came across R&D credits on Recoup Capital's website but I'm struggling to understand exactly what they are. Could someone just explain them really simply to me? 

Thanks in advance!!

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