A Government consultation opened recently regarding qualifying R&D costs, with representations invited between now and 13th October 2020.
We will be making a representation that will ask for software licence costs to be extended to include hosting costs, so that companies do not have to spend time differentiating between the two. Other questions include whether costs for use of data/data sets in development activities should qualify, whether changes to qualifying costs will drive additional R&D investment and whether any qualifying costs should be excluded.
Link here for anyone interested in either responding directly or get in touch to feed into the representations we will be making.