Stage One Creative Services Limited v HMRC
Case number: TC09358
First-tier Tribunals deal with disputes in various, diverse areas of the law. The tax tribunal is responsible for handling appeals against some decisions made by HMRC. The tribunal is independent of the government and HMRC and will hear both sides of the argument before making a decision. At Source Advisors we are particularly interested in their decisions when they impact R&D tax relief.
In the first 20 years of the R&D tax relief schemes in the UK only a handful of R&D cases were heard by FTTs. However, since 2020, and the increased scrutiny of R&D, we have seen the number rise with six FTT decisions, involving R&D tax relief, published in 2024. Each case has something to tell us about how HMRC will be applying the rules.
Case number: TC09358
Case number: TC09332
Case number: TC09235
Case number: TC09238
Case number: TC09149
Case number: TC09082
Upper Tribunal decision
Case number: TC08321
Case number: TC07969
Case number: TC07718
High Court decision
HMRC’s annual R&D tax relief statistics are due to be published on 30 September and will provide the detail around the use of the R&D
Claim notification requirements have caused headaches for accountants and their clients since they came into effect from accounting periods starting on, or after, 1 April
After what seems to have been a long time coming, we are finally reaching the point where the merged R&D expenditure credit scheme will become