Identify, optimise and secure the tax incentives available for your R&D activities.

Yes ! The general rule is that costs funded by a public grant cannot also serve as the basis for an R&D tax credit (to avoid double public subsidy). This typically requires reducing the eligible cost base for the tax claim by the grant amount received. The combined benefit can still be substantial, and optimising both simultaneously is one of ABGi’s core areas of expertise.

Statutes of limitation vary by country. In the UK, claims can be amended up to 2 years after the end of the accounting period. In France, the standard limitation period is 3 years. In Canada (SR&ED), claims must be filed within 18 months of the fiscal year-end. In the US, amended returns can generally be filed within 3 years. Retrospective claims can represent a significant one-time cash recovery, ABGi regularly supports companies in capturing historical entitlements. Contact us to know more.

Yes, and this is one of the most important distinctions between R&D tax incentives and grants. Tax incentives are based on expenditure and technical intent, not on outcomes. Failed experiments, abandoned development paths, and unsuccessful prototypes are all potentially eligible, provided the work involved systematic investigation aimed at resolving technical uncertainty. In many cases, failed R&D provides the strongest evidence of genuine uncertainty, and is therefore highly credible in a tax claim.