R & D TAX CREDIT CASE STUDY 5
We act for an automotive engineering consultancy. The company have developed an existing device that uses water to significantly improve fuel efficiency. They have adapted the device for the haulage market.
Another company had already undertaken most of the original R&D in inventing the device in the first place. However, the device was originally intended for the taxi market. Consequently it required a substantial amount of redesign for the larger truck engines.
After several failed attempts, the company engaged some specialist subcontractors to deal with some recurring issues.
These same subcontractors also carried out other consulting work for the company. A major issue in the R&D Tax Credit claim was to get the subcontractors to identify the elements of their costs on the fuel efficiency device that related to scientific or technological advances.