Pharmaceutical: Research & Development
13 February 2017
Types of activities BDO have found to qualify in the pharmaceutical sector
The Pharmaceutical sector is a substantial indigenous industry engaged in activities including the development and manufacture of human and veterinary medicinal products in which BDO has wide experience. While it is impossible to provide an exhaustive list and each case would have to be reviewed in its own context to assess eligibility, the following are areas where we have, in the past, found qualifying R&D activities in the sector:
- New drug development
- Existing formulation enhancement
- Package and/process development
- Performance studies
- Raw material substitution
- Product reformulation
- Process optimisation.
If you are carrying out some of the above activities please download the below PDF for more information or contact one of our dedicated R&D Tax Service team.