This podcast discusses a determination by the Tax Appeals Commission regarding a dispute between an appellant company and the Revenue Commissioners. The core issue concerns the disallowance of the appellant's research and development tax credit claim for the accounting period ending June 2022 due to a late submission. While the Revenue initially rejected the entire claim, they later agreed to refund installments related to prior years (2020 and 2021). The appeal centered on the interpretation of the word "shall" in the legislation concerning the mandatory timeframe for such claims, with the Commissioner ultimately siding with the Revenue regarding the 2022 claim's lateness but acknowledging the agreed refunds for earlier periods.

54TACD2025 - Corporation Tax

This podcast concerns the judgment from the First-tier Tribunal Tax Chamber regarding an appeal by Realbuzz Group Ltd against a discovery assessment issued by HMRC. The assessment disallowed a significant Research and Development (R&D) Relief claim made by Realbuzz for the accounting period ending in April 2020. The core dispute revolves around whether a hypothetical HMRC officer could have reasonably been aware of the excessive relief claim based on the information provided by Realbuzz before the inquiry window for that period closed. The document outlines the procedural history of the case, including the submission of amended tax returns and R&D reports for both 2020 and 2021, and details the legal framework for R&D relief and discovery assessments in the UK. The judgment then discusses the arguments presented by both parties regarding the officer's required level of awareness, including whether quantification of the insufficiency is necessary and how the complexity of the law and facts should be considered. Finally, the Tribunal analyzes the specific R&D projects claimed by Realbuzz and concludes on the issue of whether HMRC was entitled to issue the discovery assessment.

Realbuzz Group LTD v HMRC [2025] UKFTT 493 (TC)

Rock and Dancehall

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[Course24h.com] First Movers R&D AI Labs – All Courses

Breaking down President Trump's proposed FY 2026 budget cuts to major federal research agencies like NSF and NIST. Former Congressman Rick Lazio, now Senior Vice President at alliant, provides expert analysis on how U.S. R&D spending has declined over 40 years while China moves toward parity in research investment. Learn how these reductions could impact U.S. technological innovation and global competitiveness, particularly as rival nations increase their R&D investments. The summary explores concerns about potential decline in American innovation and discusses ongoing legislative efforts to address R&D tax credits and AI regulation.

Article Summary

Reviving U.S. manufacturing is a top priority for the public and policymakers alike - even the current administration agrees! But how do we make it happen? 
In the past, America made 40% of the world's products. Today, China has become the world's manufacturing hub, and they have the infrastructure and technology to scale further. They lead the robotics race with 470 robots for every 10,000 workers - seven times more than the US. IT'S HUGE! They are also offering businesses 200% tax deductions for R&D to encourage innovation while we have yet to fix Section 174 that is stifling domestic research. 
So how can we outpace them and reclaim our manufacturing edge? Our global CEO Dhaval Jadav and SAB member Myron Moser, a recognized leader in U.S. automation, share their vision for American manufacturing's future. 
Discover their complete analysis and strategic recommendations in the full article below.

Article summary

In this episode of The PJ Pod, we look at the benefits of effective patient engagement and speak to the OPERA 2025 shortlist and joint winners, to explore some of the ways that they are working patients and the public to improve the relevance, accessibility and quality of their work. 

For links to further resources and sources of support when getting started in research visit the PJ website. 

Many thanks to the OPERA 2025 shortlist Qonita Anjani, Ryan Hamilton, Wallis Lau, Smita Salunke and Jennifer Stevenson the for their contributions.

This programme is presented by Alex Clabburn, senior editor, research and learning and was produced by Geoff Marsh.

Benefits of patient and public involvement in research

A change in styles here to keep it interesting! Listen to "Starlight" and please leave us a comment and a like. Don't forget to share too

R&D - Starlight (Breakbeat)

Electrifying

a remix of track titled Rukkus from R&d music uk and this is my take on his track :)

R&D-RUKKUS-Robotscot Remix

Just a couple of self taught mates sharing the inner workings of their minds. We spent our youth as Dj's and Rappers. Listened to everything from D&B to UKG, Trance, Happy Hardcore, Helter Skelter and various other genres of Dance music. Much of our inspiration has come from producers such as Dj Zinc, Ed Rush and Optical, Pendulum, Total Science, Drumsound & Bassline Smith, Dj SS, Hazard, Sub Focus, Twisted Individual, Smooth, Noisia, SpOr and more recently Metrik, Andromedik, Grafix and many many more.
In this ocean of music we are just trying to find our way and be heard. Hopefully we can create tunes that will resonate with our listeners.

R&D

Keeping you one step ahead of developments in pharmacy, medicines and the pharmaceutical sciences. Brought to you by the team behind The Pharmaceutical Journal.

Innovation is everywhere. From the tech sector to our education systems, and politics, being innovative has become a requirement for being competitive. Innovators have given us the world we live in today, and it’s incredibly exciting to think of where innovation will take us tomorrow.



Through the work we do at alliantgroup we have had the privilege of working with so many innovative and forward-thinking American businesses. In conversations with these business owners, we’ve been inspired to unpack just how much of an impact this concept is having on our economy and the world. The result? Our new podcast, Innovating America.



We’re excited to start this conversation with you and hope you enjoy the discussion.

MUSIC IS A WAY OF LIFE!!!!
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PROZAK, DBPATRICK, SUBCULTURE, RAKET PRODUCTION, NIACIN D&B, CDB,  DANNY JENK, CHRIS SLICE,EAZY BEATS SWISS AND MAKTURNAL,JANE DOE AND A BIG THANKYOU TO ALBERTO JUNGLE PRESS RECORDINGS,JOHNNYBMIXING,MALUSH,FEEVA,MAJOR DUBS & NITRO! THESE GUYS ARE AWESOME!!!#AND ALSO BIG SHOUT OUT TO AXONAL AND TWIGS BIG LOVE TO U GUYS :) new release's with Divisionbass Digital, geomagnetic records,drevobosrecs and a few others in the pipeline watch this space :) new ep coming soon with kill it single and many more on bassstar records keep your eyes and ears peeled peace :)

New tracks tagged #R&amp;D

New tracks tagged #R&D