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When Novelty Wears Off

Richard Lewis, Director and David Cobb, Partner in Deloitte & Touche's Research & Development Tax Services group, look at the current opportunity offered by the Revenue's consultation document

 
Richard Lewis Director and David Cobb Partner in Deloitte & Touche's Research & Development Tax Services group look at the current opportunity offered by the Revenue's consultation document
 
When a client asks a question about the availability of a tax relief the answer can usually be found through an analysis of legislation and case law as it relates to their particular circumstances. This is not always an easy process especially where the law is unclear but the methodologies for reaching conclusions are well established. In the case of research and development (R&D) claims however it is not so clear-cut....

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