[2016] UKFTT 0746 (TC)

Judge Peter Kempster, Mr David Batten

Decision released 7 November 2016

Corporation tax – Research & development relief – R&D tax credit – Corporation Tax Act 2009 (‘CTA 2009’), Pt. 13 – Subcontractor expenditure – Deferred payments to subcontractor – Whether valid claim made – Whether claim capable of amendment – Whether subsequent payments eligible.

  The First-tier Tribunal (FTT) found that, for a valid claim to R&D tax relief to be made for a period in respect of a sub-contractor payment, that payment had to be made during the period.


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