Insights

Against such a background of uncertainty it’s completely understandable that capital investment in business assets could be taking a back seat. But there are a number of reasons why now…

Whilst there have been changes to the schemes over the years (we all know HMRC like to keep us on our toes!) it is great that the Treasury Committee has…

I meet with a lot of businesses that are carrying out innovative activity when dealing with claims for research and development (“R&D”) tax relief and it surprises me how few…

The two concepts of Valentine’s Day and the Patent Box seem poles apart and incongruous yet they are, in truth, a match made in heaven. Valentine’s Day has always been…

For me it involved a client with a property portfolio. The gentleman was under criminal investigation and had been invited for an interview under caution. He had failed to declare…

The claim covered research and development activity undertaken across two accounting periods. One of the R&D projects concerned an attempt to devise a new product and process to prevent automobile…

In 2018, our client identified a gap in the market for a new “well-being” software application that would encourage and promote positive changes in a person’s health and wellbeing. Our…

Moley Robotics Limited is a robotics company headquartered in London.  In May 2015 Moley Robotics revealed its Robotic Kitchen: the world’s first fully automated and intelligent cooking robot. Launched at the…

Generally, where expenses payments and benefits-in-kind are provided to employees they are deemed to have been made or provided by reason of that employment. Consequently, the payments or benefits are…