Canned wine R&D project crushed
In RDM Wines Limited v HMRC [2026] TC10019, the First Tier Tribunal (FTT) found that a project aimed at creating recyclable packaging for fine wine did not meet the conditions for a valid Research & Development (R&D) claim. RDM had not proved the R&D project it claimed for had taken place, and the limited activity it could prove did not qualify.
