Case Study | Commercial Fit-Out Enquiry Defence

Challenge

HMRC questioned the validity of the R&D, especially how the client’s work within a listed building was new and innovative.

HMRC failed to see any innovation.
HMRC questioned whether work to use a material in this new context was challenging
HMRC wanted specific information on timelines and the competent professionals involved in the claim.

Solution

Wilby Jones provided HMRC with an additional technical narrative, showing how the four projects satisfied the DSIT Guidelines. The additional narrative aimed to:

Provide a detailed project timeline for each project
Split the project into four distinct R&D projects, including a new balustrade using PaperStone, a partition within a historically protected site, a new ceiling with complex geometries, and a design for double-height modular meeting pods.
Outline in-depth baseline research to show existing materials, designs and knowledge using real case studies and industry examples. Wilby Jones highlighted why these were not fit for purpose and showed the gap in knowledge on these projects.

Impact

Wilby Jones successfully resolved the enquiry in just two letters, with the entire process only taking four months, compared to the industry average of 8 months.

HMRC was satisfied with the evidence provided, which included evidence of the project work and competent professionals rationale.
The case demonstrated how a proactive approach to HMRC’s questions and engaging with the officer leads to a swift, positive outcome.
The client was able to continue their innovative work with the assurance that their R&D was legitimate.

Who was the client?

The client is a UK-based interiors fit‑out contractor specialising in integrated design, build, shopfitting and joinery for office, retail and hospitality spaces. It delivers end‑to‑end commercial refurbishment projects, combining workspace design, project management and in‑house joinery to create tailored environments rather than off‑the‑shelf solutions. The company is a long‑established private limited business with a small, specialist team and dedicated workshop and office facilities that support rapid, agile project delivery. Known for sector awards and B Corporation certification, it positions itself at the forefront of its field by combining high‑quality craftsmanship with progressive, responsible business practices.

What challenges did our client face?

HMRC did not understand the complex work undertaken on the R&D projects associated with the Battersea Power Station. Due to these misunderstandings, HMRC were under the impression that the work undertaken by the client was standard practice and did not require innovation.

This urged HMRC to question the validity of the competent professionals. If the work was standard (as HMRC believed), then were the professionals within the company really at the cutting edge of their field, or were they simply behind the times? Wilby Jones’ work clarified this for them.

What was the result?

The client’s enquiry was successfully resolved after just two letters from Wilby Jones, explaining the R&D projects, the credibility of the competent professionals, and the cost methodology. The case highlighted how a proactive approach where the client is forthcoming with information that Wilby Jones deliver in an accessible manner is crucial to an R&D claim.

Following the successful closure of the compliance check, the client has continued to work with Wilby Jones for their R&D claims for subsequent years.

Who was the client?

What challenges did our client face?

What was the result?

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