Claim for research and development tax credit – whether the activity in respect of which the expenditure was incurred qualified as research and development in accordance with the terms of the guidelines published by the Department for Business, Innovation and Skills – no, because the Appellant had failed to establish on the balance of probabilities that the activity involved a project seeking to achieve a technological advance through the resolution of a technological uncertainty – appeal dismissed
[2021] UKFTT 348 (TC)
Bailii
England and Wales
Corporation Tax
Updated: 25 January 2022; Ref: scu.669741
