UK R&D Life and health sciences

Creating a new drug, up to and including Phase III trials, to more effectively and safely reduce the risk of a stroke, is a qualifying project.

The salaries of both the scientists and their laboratory assistants doing this hands-on R&D can qualify. However, their work to achieve important regulatory FDA approvals does not qualify, because any uncertainty in achieving these is in regulation, not science or technology.

However, where a competitor reverse-engineers this product, for markets not covered by any intellectual property protection, this does not qualify. The advance in science or technology worldwide has already been overcome and the competitor’s uncertainty is not an uncertainty at the industry sector level, rather an uncertainty in their own state of knowledge.

A project for newly-diagnosed diabetes patients to provide details of their blood sugar to the hospital via a simple internet web form is innovative. It allows the hospital to monitor their condition in real time and advise the patient immediately on how best to manage their condition.

A project to create a new artificial bladder system for patients with urinary difficulties, substantially more comfortable, safe and leak-proof than any other designed, qualifies as R&D. The advance sought and uncertainty addressed is how to bio-engineer the materials to achieve these qualities, enabling safe insertion and avoiding rejection.

Although this achieves an advance in patient care, any uncertainty associated with the patient’s use of the software is not an uncertainty in the technology itself. As such, this is not a qualifying R&D project.

The design of the web-based system would be obvious to a competent professional.

 

Source: CRA (Canada Revenue Agency)

 

For assistance in preparing your submission and to position your application for approval contact EVAMAX Group to help you with the process. You may also email us at info@evamax.com or call 1-877-711-7733.

 

 

 

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