shopping_cart

Your shopping cart is empty

Developments in the 'burden of proof' in R&D Tax Incentive claims presentation

Member Price: Free
Non Member Price: $15.00

DisclaimerThis material is copyright. Apart from any fair dealing for the purposes of private study, research, criticism or review, as permitted under the Copyright Act, no part may be reproduced by any process without written permission from The Tax Institute.
Unless expressly stated, opinions are not that of The Tax Institute, which accepts no responsibility for the accuracy of any of the information contained within it.

Published on 18 Aug 21 by VICTORIAN DIVISION, THE TAX INSTITUTE

This presentation covers:

  • Current trends in the burden of proof in RDTI claims, focusing on requirements around documentary evidence to substantiate eligibility (including an examination of historic and more recent decisions)
  • Reasons for why a claimant may have an incomplete trail of contemporaneous documentation to substantiate claims and the role of lay or viva voce evidence in plugging the gaps
  • Trends in the use of independent expert evidence in RDTI claims
  • What this means for claimants going forward.

Author profile

Igor GOLSHTEIN

 

This was presented at 2021 R&D Masterclass .

Get a 20% discount when you buy all the items from this event.

Individual sessions

Developments in the 'burden of proof' in R&D Tax Incentive claims

Author(s):  Igor GOLSHTEIN

Materials from this session:

R&D disputes

Author(s):  Megan Bishop,  Hank SCIBERRAS

Materials from this session:

The future of R&D

Author(s):  David GELB,  Georgia King-Siem

Materials from this session:

Further details about this event:

 

Copyright Statement