{"id":1977,"date":"2024-05-01T00:13:20","date_gmt":"2024-05-01T00:13:20","guid":{"rendered":"https:\/\/taxinvestigation.co\/new\/?p=1977"},"modified":"2024-05-01T00:13:21","modified_gmt":"2024-05-01T00:13:21","slug":"jumping-the-rd-hurdles-2","status":"publish","type":"post","link":"https:\/\/taxinvestigation.co\/new\/jumping-the-rd-hurdles-2\/","title":{"rendered":"Jumping the R&amp;D hurdles"},"content":{"rendered":"\n<p>Jesminara Rahman examines changes in Research and Development tax credits and the Alternative Dispute Resolution (ADR) process.<\/p>\n\n\n\n<p>The tax landscape of Research &amp; Development (R&amp;D) has become hostile in the past few years with red lines inserted regarding certain technical principles as no-go areas for HMRC with \u2018Do not pass\u2019 signs. HMRC used to have the approach of process first and check later, but it now has become check and reject.<\/p>\n\n\n\n<p>There appears to be three main hurdles that have to be crossed for an R&amp;D claim (subjected to a tax investigation) to be accepted and the stumbling block appears to be mainly at the second hurdle and third hurdle.<\/p>\n\n\n\n<p>Download the full article below:<\/p>\n\n\n\n<div data-wp-interactive=\"core\/file\" class=\"wp-block-file\"><object data-wp-bind--hidden=\"!state.hasPdfPreview\" hidden class=\"wp-block-file__embed\" data=\"https:\/\/taxinvestigation.co\/new\/wp-content\/uploads\/2024\/05\/Jumping-the-RD-hurdles-by-Jesminara-Rahman-.pdf\" type=\"application\/pdf\" style=\"width:100%;height:600px\" aria-label=\"Embed of Jumping-the-RD-hurdles-by-Jesminara-Rahman-.\"><\/object><a id=\"wp-block-file--media-15e4a787-f1f7-4481-a53a-1e5b79c0dce2\" href=\"https:\/\/taxinvestigation.co\/new\/wp-content\/uploads\/2024\/05\/Jumping-the-RD-hurdles-by-Jesminara-Rahman-.pdf\">Jumping-the-RD-hurdles-by-Jesminara-Rahman-<\/a><a href=\"https:\/\/taxinvestigation.co\/new\/wp-content\/uploads\/2024\/05\/Jumping-the-RD-hurdles-by-Jesminara-Rahman-.pdf\" class=\"wp-block-file__button wp-element-button\" download aria-describedby=\"wp-block-file--media-15e4a787-f1f7-4481-a53a-1e5b79c0dce2\">Download<\/a><\/div>\n","protected":false},"excerpt":{"rendered":"<p>Jesminara Rahman examines changes in Research and Development tax credits and the Alternative Dispute Resolution (ADR) process. The tax landscape of Research &amp; Development (R&amp;D) has become hostile in the past few years with red lines inserted regarding certain technical principles as no-go areas for HMRC with \u2018Do not pass\u2019 signs. HMRC used to have [&hellip;]<\/p>\n","protected":false},"author":1,"featured_media":0,"comment_status":"open","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"footnotes":""},"categories":[56],"tags":[],"class_list":{"0":"post-1977","1":"post","2":"type-post","3":"status-publish","4":"format-standard","6":"category-april-may-2023"},"_links":{"self":[{"href":"https:\/\/taxinvestigation.co\/new\/wp-json\/wp\/v2\/posts\/1977","targetHints":{"allow":["GET"]}}],"collection":[{"href":"https:\/\/taxinvestigation.co\/new\/wp-json\/wp\/v2\/posts"}],"about":[{"href":"https:\/\/taxinvestigation.co\/new\/wp-json\/wp\/v2\/types\/post"}],"author":[{"embeddable":true,"href":"https:\/\/taxinvestigation.co\/new\/wp-json\/wp\/v2\/users\/1"}],"replies":[{"embeddable":true,"href":"https:\/\/taxinvestigation.co\/new\/wp-json\/wp\/v2\/comments?post=1977"}],"version-history":[{"count":1,"href":"https:\/\/taxinvestigation.co\/new\/wp-json\/wp\/v2\/posts\/1977\/revisions"}],"predecessor-version":[{"id":1979,"href":"https:\/\/taxinvestigation.co\/new\/wp-json\/wp\/v2\/posts\/1977\/revisions\/1979"}],"wp:attachment":[{"href":"https:\/\/taxinvestigation.co\/new\/wp-json\/wp\/v2\/media?parent=1977"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/taxinvestigation.co\/new\/wp-json\/wp\/v2\/categories?post=1977"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/taxinvestigation.co\/new\/wp-json\/wp\/v2\/tags?post=1977"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}