The First Tier Tribunal (FTT) has ruled in favour of Quinn London Limited in an appeal against HMRC’s decision to refuse the company’s claims for SME R&D tax relief totalling between £800,000 to £1.2m in the accounting periods of May 2017 and 2018.

Quinn is a construction company that operates across the UK through four separate divisions each with a specific target market.

The divisions are heritage which deals with listed buildings and museums, property services that focuses on refurbishment projects, major works that specialises in new build and large-scale design and build contracts, and central London which deals with projects of up to £10m in the London area.

Quinn’s projects usually generate new technological knowledge or capability, which Quinn was then able to carry forward and exploit in future commercial work.