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In Grazer Learning Limited v HMRC [2021] TC08282, the First Tier Tribunal (FTT) rejected an appeal against HMRC's denial of an R&D expenditure claim. The appellant's evidence was ruled inadmissible by the court on the basis that it was filed late and not shared with HMRC.

The burden of proof was on the appellant to show that the expenditure forming the basis of the claim was:

The FTT held:

The appeal was dismissed.

Useful guides on this topic

R&D: SME Tax Credit scheme
What Research & Development (R&D) schemes are available for small and medium-sized companies undertaking R&D? How to make an R&D claim? What are the qualifying costs and how much can be claimed?

R&D: Staff costs, subcontractors & reimbursed expenses
What staff costs qualify for relief? Who are externally provided workers? Can you claim sub-contractor costs? Do reimbursed employee costs qualify?

R&D: Software
Is software development qualifying activity for Research & Development (R&D) relief?

R&D Zone: Do I have a valid R&D Claim? (DIY Advanced Assurance)
Do I have a valid R&D Claim? What conditions do I need to meet? What form of relief can I claim?

External link:

Grazer Learning Limited v HMRC [2021] TC08282


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