In the following scenario, which costs are qualifying costs for R&D purposes:
1 Design Engineer Director conceives a solution to advance the firm's technology by imagining how to resolve uncertainties;
2 2nd Senior Design Engineer (and others) develop / design the concept into a 3D design which he hopes will work;
3 Others manufacture, assemble and test a prototype.
4 Prototype needs additional design work to make if functional (as new uncertainties appear).
I would normally claim for 1, 2 (but only the senior designer who leads the design project and calls the shots), and a bit of 4.
If we manufacture components or assemble prototypes, we are not really "resolving uncertainties". Could HMRC claim the same about the work undertaken by the senior design engineer?
Thanks for reading !
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