.png)
.png)
More research may be needed
Key points
- Are costs claimed relevant to a research and development project?
- Is the client actively involved with the claim?
- The calculation of professional fees.
- The Canadian approach to R&D claims may provide lessons for HMRC.
- Would a professional code of conduct be appropriate?
- A working group might propose a new framework for making and processing claims.
My recent article ‘Researching the researchers’ (see Taxation 10 September 2020) has provoked considerable reaction. Writers always hope that their articles are read and I usually receive one or two pieces of feedback but the much greater response to this article suggests that I have struck a nerve.
Feedback has been positive: some readers have reached slightly different conclusions on specific points but nobody has said that I am completely on the wrong track. That of course is heartening although in some ways it would have been...
Alternatively, you can register free of charge to read a limited amount of subscriber content per month.
Once you have registered, you will receive an email directing you back to read this item in full.
