The traditional network structure of tax and accounting practices has long been a cornerstone of the sector, enabling smaller local and regional firms to access advice internationally. As the global business landscape evolves into the innovation era, it is becoming increasingly clear that this model may not fully align with the dynamic needs of the international, scaleup economy.
The First Tier Tribunal Tax Chamber recently released rulings including the interesting case of Get Onbord Limited (GOL) vs The Commissioners for HMRC, an R&D tax relief claim. The favourable ruling for GOL has the potential to significantly reshape the R&D landscape for SMEs in the UK software development sector, steering HMRC to adopt a more inclusive and flexible approach to assessing the activities that qualify as R&D for tax purposes.

