Readers’ forum: R&D dilemma

My client operates in the construction industry. He got in touch with me last week to say that he had seen on a website that research and development (R&D) tax credits are available for work on making existing buildings Covid safe. In particular he had seen that credits were available for converting office space into bike storage areas or for creating additional Covid secure meeting spaces in offices.

I feel uncomfortable with this because it does not seem to be anything more than doing normal construction work but I am not a specialist in this area and it may be that this sort of activity will qualify. I do appreciate that research and development is available for more than pure scientific research and clearly I would like my client to obtain any reliefs which are legitimately open to him.

I know from recent articles in the...