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:

• • Development of a method to reinstate authentic-looking pilasters which had been removed from a Grade I listed building.
  • Development of new techniques for strengthening damaged existing floor supports.
  • Development of a clamping solution to ensure asbestos within a concrete roof structure would not be disturbed by drilling and which could be installed on a horizontal plane.

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

Posted: 08 Apr 2022