Case Study – Brickwork, Blockwork and all the Stonework
By Zeinab Ahmed, R&D Tax Consultant
Our client, a leading specialist in brickwork, blockwork, joinery and stonework, has reclaimed almost £120,000 from HMRC as a result of a successful claim for research & development (R&D) tax relief.
R&D Qualifying Activity
Our client has over 20 years of experience within the industry and has built a reputation for excellence; completing numerous projects for clients both in the commercial and private sectors. R and D Reclaims Limited was instructed to explore qualifying R&D activity over one accounting period. A technical consultation was carried out by R&D Tax Consultant, Zeinab Ahmed, to evaluate the qualifying R&D activity and as a result of this, three projects were identified.
The first project concerned the design and fabrication of corner, support and adjustable brackets for a bespoke brick cladding system. Our client was tasked with cladding the exterior of a forty-storey tower block within London. The brick cladding system in question had been designed for the European market and as such did not comply with the cavity depths of UK rules and regulations.
Various types of brackets are used to secure a brick cladding system to a building but our client was unable to source a bracket that was fit for purpose and so they had to design their own. There was technological uncertainty surrounding the design of the brackets and the methodology to secure them to the existing fixing points in the masonry. The project outcome was successful in enabling the company to develop new brackets that were suitable to use with the bespoke brick cladding system and which also complied with UK rules and regulations.
The second project concerned the attachment of glass reinforced concrete (GRC) to a timber frame building. Our client was tasked with the installation of concrete heads and sills to both the windows and openings of a timber frame building that had been designed by architects. Our client instantly realised that the timber frame would not be able to carry the weight of the concrete so advised a lighter alternative, GRC, be used. The challenge our client faced was during the installation of the GRC when they found the door and window parameters were incapable of being altered. Our client successfully undertook R&D activity to design a methodology that would allow for the installation of the GRC.
The third and final project that our client undertook involved the design and development of a novel tie system. Our client was tasked with the introduction of a movement joint between internal brickwork and a stone coping on a pedestrian footbridge. Due to the position of the bridge, our client was not able to use the current technology that existed for the introduction of a movement joint and as a result, carried out research and development activity to find a solution.
Our client’s claim for R&D tax relief was successful and they managed to reclaim almost £120,000 from HMRC by way of overpaid corporation tax.
A construction success!
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