• Brown Coat development work in design and engineering involving overcoming difficult technological problems

• Creating new processes, products, services.

• Improving existing ones

• Duplicating existing processes in a new way

• Software development, engineering design, new construction techniques , bio-energy, cleantech, agri-food, life & health sciences – all examples of typical R&D qualifying areas

• Direct R&D Staff Costs – Salaries, Wages, Co.Pension Contributions

• Proportion of Supervisory & Managerial Time spent directing qualifying staff above

• Some staff involved in “qualifying indirect activities”

• Externally provided R&D Staff / Subcontractors but generally only 65%

• Consumable items – cost of items that are directly employed and consumed in qualifying activities.

• This includes materials and the % of water, fuel, power and heating consumed in the R&D process

• Software directly employed in the R&D activity or a proportion thereof(watch capital items here! No double dipping!)

• Clinical trial volunteer costs

• Prototyping and testing costs relating to R&D (where prototype not sold or is written off)

Our Fees

IBA charges for their work on a No win No fee basis.
This is payable by our clients when they receive or achieve a Corporation Tax reduction or rebate and / or a payable tax credit. Our fees are based on a % of this value. 
Contact us to discuss your potential claim on the email address below or call :
antony.stemp@ibaltd.com or on +44 1730 891484