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Decision Number: TC 08282
Appellant: Grazer Learning Limited
Respondent: The Commissioners for Her Majesty's Revenue & Customs
Chairmen / Special
Commissioners:
Tony BEARE
Date Of Decision: 23/09/2021
Main Category: PROCEDURE
Main Subcategory: Other
Notes: CORPORATION TAX – claim for research and development tax credit – whether the activity in respect of which the expenditure was incurred qualified as research and development in accordance with the terms of the guidelines published by the Department for Business, Innovation and Skills – no, because the Appellant had failed to establish on the balance of probabilities that the activity involved a project seeking to achieve a technological advance through the resolution of a technological uncertainty – appeal dismissed
Decision(s) to Download: TC08282.pdf TC08282.pdf