Deloitte's web site has a special section of detailed analysis of the UK budget and its support for R&D.
No one in their right mind would take out advice on tax affairs, so we were pleased to see that Deloitte, which is into the audit, tax, consulting and corporate finance, has set aside a bit of its own web site for words on R&D.
Check out the site's Budget report 2006 and its page on "How do the changes in Research and Development allowances affect you?"
The key point for big businesses seems to be that you'll have to file your returns a bit more swiftly than in the past if you want the government to pick up some of the bills for your R&D.
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