Examples of R&D Activity in the Construction Industry
07 Apr 2022
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.
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