R&D tax incentive Miscellaneous 2021

Developments in the 'burden of proof' in R&D Tax Incentive claims

Source: Victoria

Published Date: 18 Aug 2021

 

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This podcast covers:

  • Current trends in the burden of proof in RDTI claims, focusing on requirements around documentary evidence to substantiate eligibility (including an examination of historic and more recent decisions)
  • Reasons for why a claimant may have an incomplete trail of contemporaneous documentation to substantiate claims and the role of lay or viva voce evidence in plugging the gaps
  • Trends in the use of independent expert evidence in RDTI claims
  • What this means for claimants going forward.

Individual Session

Developments in the 'burden of proof' in R&D Tax Incentive claims

Author(s): Igor Golshtein

Details

  • Published By: Igor Golshtein
  • Published On:18 Aug 2021
  • Took place at:Online

The material is copyright. Apart any fair dealing for the purpose of private study,

research critisism or review, as permitted under the copyright Act, no part may be rerpoduced by any process without written permission from The Tax Institute.

Unless expressly stated, opinions are not that of The Tax Institute, which accepts no responsibility for the accuracy of any of the information contained within it.

This material is copyright. Apart from any fair dealing for the purpose of private study., research, critisism or review, as permitted under teh copyright Act, no part may be reproduced by any process without written permission from The Tax Institute.

Unless expressly stated, opininons are not that of The Tax Institute, which accepts no responsibility for the accuracy of any of the information contained within it.

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R&D tax incentive Miscellaneous 2021

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