Client is in software business & spent large sums of money on professional costs in developing their product. Do these class as Subcontractor costs when submitting R&D claim?
Also no payroll costs so not normal calculation. Is it a % of the enhanced loss you can claim back as a cash repayment?
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First, just because it is software does not mean it is eligible for R&D relief. Not all software development is R&D.
Secondly, what were the nature of the "professional costs"?