BE Studios Ltd v Smith & Williamson Ltd.  BTC 361
 EWHC 1506 (Ch).
Judgment delivered 15 July 2005.
Corporation tax – Research and development (R&D) – Tax relief – Defendant adviser failing to inform claimant that tax relief available – Claimant seeking damages for negligence – Whether claimant suffering loss as result of defendant's breach – Whether claimant qualifying for R&D relief — Finance Act 2000 s. 68, 69, Sch. 19, 20.
This was a claim by a company for damages as a consequence of the admitted negligence of its tax advisers in failing to notify the availability of research and development (‘R&D’) tax relief.