First Tier Tribunals - notes

H&H Contract Scaffolding v HMRC Feb 2024

Penalties

R&D had been rejected but, penalties applied as careless. As advice had been sought was deemed not careless.

Flame Tree Publishing Ltd v HMRC Apr 2024

Software R&D

HMRC rejected the claim as not eligible R&D; Competent Professionals not used.

Tills Plus Ltd v HMRC Jul 2024

Subcontractor payments and R&D eligible

Subcontractor payments were valid but, R&D was inineligible

Get Onbord Ltd v HMRC Jul 2024

Software R&D

HMRC rejected the claim as not eligible R&D but, company showed that R&D was eligible.

David Hill & David McCracken v HMRC Dec 2024

Penalties

Taxpayers are not expected to be experts but, did not ask questions about advisors’ advice nor, review this information

Collins Construction v HMRC Oct 2024

Subsidised projects

HMRC claimed the projects were subsidised but, tribunal agreed with Collins that the R&D was not contracted

SOCS v HMRC Nov 2024

Subsidised projects

HMRC claimed the projects were subsidised but, the tribunal agreed with SOCS that the R&D was not contracted