It’s very difficult to give examples of HMRC approved R&D activity as HMRC do not check most R&D claims so even those which seem to have been ‘approved’ may not be legitimate.

However, a recent tribunal case gives the following examples in the construction industry that HMRC did not refute:

• providing safety features on a pond using innovative designs to recreate Victorian appearances but which comply with modern health and safety requirements.
• devising a process to replace load-bearing timber floor joists with steel supports, without compromising or damaging a listed structure.
• devising methods to measure the strength and integrity of a seventeenth century stone cantilevered landing and staircase.
• the adaptation of a micro-pile system to allow for installation of a lift shaft into a listed structure.

If you have any questions on this blog or anything R&D related, please contact us at [email protected].

Posted: 07 Apr 2022