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

Buy the course here: https://shoppy.gg/product/GP6jPRJ

Or contact me for 10% DISCOUNT for PAYPAL and 20% for CRYPTO

Email: Maris.amandateam@gmail.com

Instagram: Mariscourse24h

Discord: Maris246

Course list: t.me/amandateam24h/4

Websites: Course24h.com | Shoppycourses.com | Glocourse.com

[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

R&D - Wretch (Remix) (DnB)

It’s double Nokia this week as our guest is from that company and the lads were also Nokia’s guests in Finland recently. Special guest Bjorn Capens is from Belgium and he brought over a selection of beers typical to that country. So they start by going though those before getting into Bjorn’s day job at Nokia, which focuses on fixed broadband networks, covering the history of broadband and the latest fixed network technology developments and market trends. They eventually get on to Iain and Scott’s visit to Oulu in northern Finland, where Nokia has just opened an impressive new wireless technology campus, before briefly reflecting on Oracle’s impressive recent earnings.

Nokia, Nokia and Oracle

Utilities are known for spending, but not always where it counts. In fact, hyperscalers in Big Tech outspend utilities by 10x when it comes to critical R&D.

So as we move into the data center-dominated future, how will utilities learn to spend on innovation and navigate challenges from scope to timeline to transparency? Our mission on today’s episode is to figure that out.

We’re bringing in three venerated experts from across the industry: Erik Helland, Commissioner at the Iowa Utility Commission; Jason Wild, CEO of Wild Innovation & Strategy Excellence; and Mike Smith, Principal, KLN Group. 

Together, these three paint an optimistic (and realistic) picture of where utilities can bend to avoid breaking as the battle for ownership of this AI-driven future heats up.

A handful of key ideas from this conversation loaded with real-world utility examples? “If you’re not failing, you’re not trying hard enough,” Erik says. Jason explains the role of human behavior in tech adaptation. Mike walks through the juxtaposition of utilities’ intense focus on operational excellence and their need to innovate—which can sometimes get messy.

By the end of this episode, you’ll walk away with a deeper understanding of the utility innovation bias, plus key learnings about the roles all of us can play, from regulators to utility leaders to ratepayers.

Innovation doesn’t have to be a scary word. We’re giving it a new definition today on Piloting the Future.

Can utilities keep up with Big Tech innovation?

Remix of R&D - Rukkus.  https://on.soundcloud.com/xghFLYbnlvTmxyhXm2

R&D - Rukkus (DegenT remix)

Originally uploaded September 5, reloaded Sept. 12th.
Chris Holman welcomes back Randy Thelen, President & CEO of The Right Place, Grand Rapids, MI.

Economic Development Leaders for Michigan Unveil Top 10 Priorities for Statewide Growth and Prosperity 

Economic Development Leaders for Michigan (EDLM), a coalition of the state’s premier regional economic development organizations, recently announced a unified list of 10 priorities designed to position Michigan for long-term growth, innovation, and prosperity. Representing regions that comprise 79% of the state’s population and 84% of its gross domestic product, EDLM brings together leaders with over 225 years of combined experience in economic development. The coalition is committed to advancing strategies that will drive business investment, talent development, community revitalization, and innovation across the state. “A competitive economic development toolbox locally impacts all elements of a community — from small businesses, startups, and entrepreneurs, to placemaking projects like farmers markets, and to successfully attracting brand-new investment and good jobs. The better funded and more robust our state economic development toolbox and programs are, the more revenue we will generate for the state, supporting the quality services we all want,” said Bob Trezise, President and CEO of the Lansing Economic Area Partnership (LEAP). The Top 10 Economic Development Priorities outlined by EDLM include targeted investments and policy reforms across four key categories: Business Attraction and Retention Maintain Business Development Program at $100 million to stay competitive for job-creating investments. Adopt a performance-based, accountable withholding tax incentive to support impactful project attraction and expansion. Community Development Renew and fund the Revitalization and Placemaking (RAP) Program at $50 million to support vibrant, place-based development. Renew and fund the Community Revitalization Program (CRP) at $50 million to reinvest in communities across Michigan. Modernize locally driven programs: SmartZone: Extend expiring TIF agreements by 15 years, with potential for additional extensions based on local approval. Transformational Brownfield Program: Simplify program access and remove funding caps to unlock more redevelopment opportunities. Fund the Regional Strategic Site Readiness Program at $50 million annually to accelerate development of competitive, investment-ready sites. Talent Maintain the Going PRO Talent Fund, emphasizing growth in advanced manufacturing and technology sectors. Establish a $10 million Regional Talent Attraction and Retention Fund to support locally tailored workforce initiatives. Innovation & Entrepreneurship Double the state’s R&D Tax Credit to $200 million to encourage more private-sector innovation. Recommit to regionally led Entrepreneurship and Innovation Programming at $100 million, restoring funding to 2012 levels (currently $15.7 million). “This list reflects our shared vision for a stronger, more competitive Michigan," said Randy Thelen, President and CEO of the Right Place and current Chair of EDLM. “These are the smart, bold investments we believe will create economic momentum, attract and retain talent, and ensure every region of our state can thrive.” EDLM members urge state policymakers, business leaders, and stakeholders across Michigan to support and champion these initiatives as part of a collaborative strategy to secure Michigan’s future economic success.

Michigan Business Beat | Randy Thelen, The Right Place – EDLM’s Top 10 Michigan Growth Priorities

R&D - Push It To The Max (D&B)

Prime Minister Mark Carney's pledge to increase Canadian defence spending to two per cent of GDP could present considerable economic opportunities for Ottawa-based companies.

The multi-billion dollar commitment goes beyond reinvigorating Canada’s Armed Forces; the Prime Minister aims to use military spending to bolster industrial policy, extending into high-growth areas like AI, cybersecurity, quantum computing and R&D.

In this episode of Techopia Live, Ottawa Business Journal publisher Michael Curran speaks with Brian Kells, an associate lawyer with Perley-Robertson, Hill & McDougall LLP, who specializes in business law. Kells, who served in Canada’s infantry for nearly 15 years, including time in Afghanistan, reflects on the economic potential of new defence procurement and what entrepreneurs should consider when contemplating doing business with the military.

The podcast dissects the new defence policy and identifies the specific business openings created by this massive modernization effort. This is essential viewing for Ottawa entrepreneurs and tech leaders seeking to understand how their companies can capitalize on the biggest defence tech boom in Canadian history.

For more on Ottawa’s entrepreneurial and tech scene, visit https://obj.ca/techopia.

Subscribe to Techopia’s weekly newsletter here: https://obj121.activehosted.com/f/5

#defence #canada #ottawa #ottawatech #canadianbusiness #militarytech

Techopia Live: What defence spending could mean for Ottawa | Episode 286

R&D - Speeding Through Space (D&B)

We are putting up this vocal for remix. Do whatever you please with it!
Please tag us when you complete your remix/version as we would love to hear your interpretation!

STS - Vocals *DOWNLOAD FOR REMIX*

The Home of Business in Michigan. Get on-demand access to audio programs, articles and resources presented by savvy business leaders and industry experts.

Once a week we get together in a studio somewhere in London to take the piss out of telecoms and technology for an hour or so.

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.

Welcome to the Energy Central Podcast Network—your ultimate resource for the biggest ideas, boldest perspectives, and best insights from across the electric power industry.

We publish…

Power Perspectives. From CEOs of major utilities to founders of energy tech startups pushing the envelope, Power Perspectives curates the news, thought leaders, and big picture conversations most important to modern power professionals—every week on Tuesdays.

The Watt & Why. Dive deep into utility business strategies, straight from the minds of the leaders deciding what comes next. Host Mike Smith leverages his own decades of power utility industry experience and leadership to get to the bottom of what inspires, drives, and challenges utility decision makers.

Piloting the Future. Hosts Kim Gergen and Lee Krevat go deep with the leaders, innovators, and forward thinkers responsible for not just imagining where our power future is headed…but building it day by day.

The GISt. This action-packed limited series demystifies the rapidly evolving world of Geographic Information Systems through focused, expert-led deep dives into the most future-defining GIS topics.

And there’s even more to come.

Energy Central is a community where 250K electric power professionals share, learn, and connect in a collaborative environment. Want to join in? Visit www.EnergyCentral.com to register for free.

MUSIC IS A WAY OF LIFE!!!!
 I WOULD LIKE TO GIVE A BIG SHOUT TO THESE GUYS CHECK THEM OUT AND SUPPORT THE ARTISTS

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 :)

The Ottawa Business Journal is the leading source of business news and information Canada's national capital region. CEOs and business leaders turn to OBJ for the business news they can't find anywhere else – unique and relevant content tailored to business managers, owners, professionals and executives.

With a number of media platforms available to reach our audience, Ottawa Business Journal has something for every advertiser. OBJ's scope includes its monthly newsmagazine, the largest business news website in Ottawa, OBJToday daily e-newsletter, active social media channels, a YouTube channel with hundreds of videos, multimedia industry projects and some of Ottawa's premier business events.

New tracks tagged #r&amp;d

New tracks tagged #r&d