R&D Cases

/R&D Cases

Tribunal Allows R&D Appeal and Sets New Precedent Regarding Investors

By |June 4th, 2021|

Pyreos Ltd, a manufacturer of mini, rugged, pyroelectric, mid-infrared sensors and detectors, made claims for tax relief for the 2010 and 2012 tax years. With the claim being made under section 1119, CTA 2009, they relied on Pyreos being an autonomous SME.  Because of this, the Commission Recommendation (EC) sought to look at the composition [...]

Hadee Engineering Co Ltd v Revenue & Customs

By |June 4th, 2021|

Hadee Engineering Co Ltd v Revenue & Customs [2020] UKFTT 497 (TC) Background Hadee Engineering Co filed for R&D tax credits for the 2009 and 2010 tax years. These claims were denied by the HMRC. Naturally, Hadee Engineering appealed this decision. The claims were made under the SME scheme, claiming enhanced expenditure of 75%. The [...]

AHK Recruitment Limited v. HMRC

By |September 22nd, 2020|Tags: , |

BACKGROUND AHK Recruitment Limited (“AHK”) v. HMRC (2019) AHK is a UK based company that provides human resources (HR) services and develops HR systems. In 2014 and 2015, the company aimed to research employee attributes (e.g. values, motivation and intellect) and develop technology to assess these in a statistical, methodical way. This work sought to: [...]