New HMRC Guidance released: "Help to see if your work qualifies as Research and Development for tax purposes"
HMRC's latest interpretation of what is required for a successful R&D tax credit claim.
Although nothing has fundamentally changed, it's fair to say that HMRC's application of the rules has changed (read: ratcheted up... ).
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All founders with potential R&D tax relief claims should scan through these updates as they contain a useful refresher of the core principles plus some useful new examples
