When is the start and end of a project for R&D tax purposes?

R&D starts when work to resolve the uncertainty starts and ends when the uncertainty has been resolved. It is important to remember that scoping work, such as to identify the requirements for the process are not in themselves R&D. Similarly while one project may naturally lead to the need for further R&D routine fault finding and repair at the end of a project is not R&D.

 

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