R&D activities in Software.
In the 21st century digital transformation is perpetual meaning that the products of key software development activities such as Artificial Intelligence (AI), and machine learning (ML) become further incorporated into our way of life.
Software development activities often involve an advancement of current technological knowledge and capabilities and any associated activity related to this advancement can be considered research and development.
The development of new technology is almost never straight forward, with significant trial-and-error required in coding and other activities before success is achieved. The associated resource used by companies during this product development and testing phase can qualify for relief.
