You don’t really need to create a living electrical capacitor in order to claim R&D tax relief, but if you did you can take it that you’re eligible even if the outcome was a freak accident.
Here’s how it works.
You quantify the costs relating to R&D in any given year. There is a lot of criteria relating to what constitutes R&D but it boils down to two key considerations and ensuring the work can be attributed to them.
What is the specific scientific or technological advancement which the company sought to achieve?
What is the specific scientific or technological uncertainty, which the company sought to resolve?