Your Accountant may have included a tax reducing capital allowance for your business property, plant and machinery; but may not have claimed for property embedded fixtures and fittings (PEFFs).
These can represent additional tax reducing claimable capital allowances worth a...
In the guidelines set out by HMRC they state that:
“There is no record keeping requirement specifically for the purposes of claiming R&D relief, but the general CTSA requirement to keep sufficient records applies. Therefore, HMRC officers should be flexible in considering what records...