Stage One Creative Services Limited v HMRC
Case number: TC09358
25 October 2024
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
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On 27 February 2025 HMRC released new guidance that clarifies the treatment of subcontracted and subsidised R&D activity under the SME scheme. This guidance marks
Anyone involved in the R&D tax relief market will have experienced the volatility and changes the last two years have brought. Changes in rates, focus
Every year, HMRC publishes statistics to show how the R&D tax relief schemes are being used. In recent years the focus has been on the