The UK’s upcoming pilot program to give smaller businesses advance assurance about claims they intend to file for research and development tax relief won’t give applicants a chance to appeal a rejection.
The program will be voluntary, and businesses will be able to go ahead and file claims even if they don’t get advance assurance, His Majesty’s Revenue and Customs told Bloomberg Tax in an email.
Tax professionals said they had expected a review mechanism to be built into the pilot, which was announced in the UK budget Nov. 26. HMRC said, however, that appeals won’t be permitted.
“If there’s ...
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