confused about R&D
Previously we have had clients who have developed computer programs both web based and PC where the use fitted all the criteria.
We now have a client in the computer industry who has developed a program which is totally innovative and gets a tick in all the right boxes until, i look in Lexis Nexis, where it says that HMRC do not consider the development of a computer program (unless as part of a greater purpose) as a qualifying activity for R&D.
Is this right and we have been lucky in the past, or can i claim tax credit for a stand alone program?
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