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CLAIM GUIDANCE: CASE LAW 2023 UPDATE

Research and Development Tax Reliefs

Author:
Maria Kitt
Publisher:
Bloomsbury Publishing Plc
Publication Date:
May 2024
Law Stated At:
1 April 2024
Chapter 6: Claim administration BE Studios Ltd v Smith & Williamson Gripple Ltd v Revenue and Customs Commissioners Pyreos Ltd v Revenue and Customs Commissioners Monitor Audio Ltd v Revenue and Customs Commissioners DNAE Group Holdings Limited v The Commissioners for HMRC TC/2018/04348 – Definition of a venture capital company; EC/361/2003 – SME or large company claimant; availability of SME tax credit AHK Recruitment Limited v The Commissioners for HMRC – evidential basis of the R&D Project Grazer Learning Limited v Commissioners for HMRC TC 2019/06690 Quinn (London) Limited v HMRC [2021] UKFTT 437 (TC) ...

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