Farm Tax Brief
Farmers can learn from recent R&D cases
From the tribunals
Returning to research and development (R&D) cases, a topic considered by FTB in May 2026, and adding to the body of insight
from these cases, the recent judgment in Beer Express Ltd v Revenue and Customs [2026] UKFTT 672 (TC) demonstrates that farm
R&D claims stand or fall based on the evidence.