Development businesses, technology startups, companies with technology at the heart of their business often undertake significant technical development on their products or processes.
Some development may involve the reuse of existing technology with minimal improvements or technical challenges which wouldn’t typically qualify e.g. using straight forward integration methods to introduce off the shelf products. However, where businesses are significantly extending the functional or using existing technology in innovative new ways which presents technical challenges, there may well be qualifying R&D.
For software and technology where there are innovations in terms of developing new features that advance the technology and there have been technical challenges in doing so, there is likely to be qualifying R&D.