Market leading insight for tax experts
View online issue

Quinn (London) Ltd v HMRC

In Quinn (London) Ltd v HMRC [2021] UKFTT 437 (TC) (27 October 2021) the First-tier Tribunal (FTT) decided in principle that the company was not prevented from claiming relief for research and development (R&D) costs under the scheme for SMEs. Specifically the FTT rejected HMRC’s argument that the expenditure was subsidised by the company’s clients.

Quinn was a construction company which operated across a number of sectors including commercial residential education and heritage. It tendered for work and for each project for which it was successful entered into a fixed price contract based on standard industry terms. In the course of various projects the company incurred R&D expenditure. For example in renovating a 17th century listed mansion it devised methods for replacing load-bearing timber joists with steel supports and adapted a micro-pile system to allow a lift to be installed. It claimed...

If you or your firm subscribes to, please click the login box below:

If you do not subscribe but are a registered user, please enter your details in the following boxes:

Alternatively, you can register free of charge to read a limited amount of subscriber content per month.
Once you have registered, you will receive an email directing you back to read this article in full.
Please reach out to customer services at +44 (0) 330 161 1234 or '' for further assistance.