There are four main things you need to be able to explain. How a project:
1. Looked for an advance in science and technology.
2. Had to overcome uncertainty.
3. Tried to overcome this uncertainty.
4. Could not be easily worked out by a professional in the field.
Find out more by reading the full government guidance: https://www.gov.uk/guidance/corporation-tax-research-and-development-rd-relief.
Imagine being able to take the power of the sun or the wind and to convert it into heat energy through a process where NO carbon emissions are produced.
