There have been two recent Software Development tribunal cases that resulted in two very different outcomes: one decided in favour of the software company (Get Onbord Limited) and the other in favour of HMRC (Tills Plus Limited).
This provides a useful opportunity to compare the two cases to glean valuable insights into what makes a successful R&D tax credit claim for software projects.
Tale of Two Claims: Get Onbord's Success vs. Tills Plus's Failure
Both Get Onbord Limited (GOL) and Tills Plus Limited claimed SME R&D tax credit relief for software development projects. However, the outcomes were starkly different. GOL's appeal was allowed, while Tills Plus's was dismissed.
Let's examine why...?
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