In Bureau Workspace Ltd v Advocate General for the Commissioners of HMRC [2024] CSOH 1 (11 January 2024) the Scottish Court of Session (SCS) refused a petition to judicially review HMRC's decision to deny a late claim for R&D expenditure credit (RDEC). While the amended corporation tax return was submitted on time by the taxpayer's agent the corporation tax computation (which must also be submitted on time in order to make a valid RDEC claim) was submitted 20 days late. The SCS held that HMRC's refusal to accept the late RDEC claim was neither an error in law nor unreasonable.
The taxpayer’s agent had identified that it was entitled to an RDEC claim in respect of a previous accounting period. Since the return for that period had already been submitted the only way to claim the RDEC was to amend the return. The deadline for this was...
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