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England and Wales decisions
Decisions matching the current search
The Tribunal dismissed ESL’s appeal against HMRC closure notices, finding its waste-handling projects did not amount to R&D and the claimed expenditure was not proved.
The tribunal dismissed Beer Express Ltd’s appeal against HMRC’s refusal of R&D tax relief, finding no cogent evidence of qualifying scientific or technological uncertainty.
High Court liability judgment on misuse of confidential information in an R&D tax structure, with breach of confidence and conspiracy established against three defendants.
Gripple Ltd v Revenue and Customs [2010] EWHC 1609 (Ch) (30 June 2010)
The High Court dismissed Gripple’s appeal on R&D tax relief, holding that amounts recharged through Loadhog were not staffing costs paid by Gripple to Mr Facey.
High Court tax appeal on whether R&D relief applied to sums recharged for a director’s services through an associated company. Appeal dismissed.
BE Studios Ltd. v Smith & Williamson Ltd [2005] EWHC 1506 (Ch) (15 July 2005)
The High Court dismissed BES’s negligence claim, holding it failed to prove entitlement to R&D tax relief or qualifying R&D expenditure under the statutory scheme.
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