In a case reported recently, a building company successfully argued that it was entitled to R&D Tax Reliefs because it engages in specialised building work and its projects generally create new technological knowledge or capability, which it was then able to carry forward and exploit in future commercial work.

The company’s claim which was initially refused by HMRC was successful at a Tribunal where HMRC lost the argument.

If you are in construction, do you create new technological knowledge or capability which you exploit in subsequent projects. Have you claimed R&D Tax reliefs.