Member News - TAG-SP

A “landmark” court judgement has been delivered against HMRC after its denial of £1m worth of SME R&D tax relief to construction firm Quinn London Limited.

HMRC’s denial of the relief was based on its recently tightened interpretation of subsidised R&D expenditure. It contested that, because Quinn’s R&D projects are typically carried out for clients, any expenditure on that project should be treated as subsidised.

Appealing the judgement, specialist R&D tax relief consultancy ForrestBrown, an alliantgroup company, argued that HMRC’s interpretation of the legislation was too broad and will narrow the scope of SME R&D tax relief.

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