R&D TAX
Eligibility
Eligibility turns on whether the activity meets the statutory definition, not on whether the work was innovative or difficult. We advise on the threshold questions before a registration is lodged, and on defending eligibility after it is.
Areas of focus
- Statutory tests applied to the actual activity
- Registration scope and activity boundaries
- Eligible entity and R&D entity questions
- Advance and overseas findings
- Where eligibility is likely to be contested
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