R&D Tax Relief - Advanced Problem Areas, Compliance & Case Law

Introduction

This advanced virtual classroom session provides an in-depth exploration of the UK R&D tax relief regime, focusing on complex and high-risk areas including contracting, subsidies, overseas expenditure, and post-Finance Act 2024 (FA 2024) changes.

The session is designed for experienced practitioners and advisers who already understand the fundamentals and want to deepen their technical capability.

Through practical examples, worked calculations, and relevant case law, you will gain clarity on common problem areas, compliance requirements, and how to evidence and defend claims effectively.

What You Will Learn

This live and interactive session will cover the following:

• Compliant Claims & Legislative Changes
• Compliant claim preparation and submission
• Pre-notification requirements under FA 2024
• Time limits and late claims
• Claim preparation best practice
• Defining R&D for UK Tax Purposes
• The UK definition of R&D
• Gateway tests: advance and technological uncertainty
• Common pitfalls, including:
• Merely using existing technology
• ‘Doing something no one has done before’
• Developing new commercial markets
• Eligible Activities
• Direct vs indirect R&D activities
• Qualifying Indirect Activities (QIAs) in practice
• Activities that typically fail to qualify
• Eligible Costs & R&D Calculations
• Application and calculation of relief
• Eligible R&D costs post-FA 2024, including:
• Updated scope for data and cloud computing
• Definition of consumables
• Subcontractors and Externally Provided Workers (EPWs)
• RDEC calculations:
• Caps and tests
• How carry-forwards operate in practice
• Overseas Expenditure (Post FY 2024)
• UK situs rules
• Justifiable overseas expenditure
• Common compliance issues
• HMRC Enquiries & Disputes
• Enquiry windows and process
• HMRC approach (2024-2026)
• Preparing for Tribunal
• Brief claim history requirements
• Relevant case law roundup
• Accounting Interaction & Technical Adjustments
• Subsidised R&D and s1138(1)(c) CTA 2009
• Interaction with FRS 102 and IAS 38
• The ‘paid’ requirement for specific expenditure
• Accrued staff bonuses
• Employers’ Allowance and benefits in kind
• Pension contributions (including special contributions)
• Consumables used in production
• Workforce & Staffing Complexities
• Externally Provided Workers:
• Staff provider vs staff controller
• Self-employed individuals and directors
• Practical risks and mitigation strategies

Recording of live sessions: Soon after the Learn Live session has taken place you will be able to go back and access the recording - should you wish to revisit the material discussed.