The challenge
Etec is a national principal contractor delivering new‑build and refurbishment projects ranging from £100,000 to £20 million. Working with local authorities, housing associations and government bodies, the business undertakes a wide variety of technically complex schemes, including leisure centres, schools, hospitals and other specialist facilities.
Etec’s work can involve design and build projects where standard market solutions do not meet the specific requirements of a site, structure or environment. Each project presents its own variables, particularly on refurbishment schemes where historic construction methods and unknown building conditions create significant technical uncertainty.
Our approach
ForrestBrown was engaged to help Etec identify and articulate qualifying R&D activity across its project portfolio and to support the preparation of robust R&D tax relief claims.
From the outset, ForrestBrown worked closely with Etec’s leadership and project teams to identify where technical uncertainties arose that could not be resolved using established construction techniques. This enabled R&D to be identified across multiple live projects rather than retrospectively at year end.
Over time, ForrestBrown helped Etec evolve its internal processes, moving from infrequent annual reviews to more regular touchpoints throughout the year. This enabled R&D activity to be captured as it happened, improving accuracy and reducing reliance on hindsight.
A key part of ForrestBrown’s role was helping Etec distinguish between routine design development and activity that met the strict definition of R&D for tax purposes. This included challenging project teams, excluding non‑qualifying work and ensuring only activity involving genuine technical uncertainty was included in the claim.
As R&D tax legislation and HMRC guidance continued to change, ForrestBrown also supported Etec by providing clear, practical updates on evolving rules, including changes around subcontracting and ownership of R&D, and helping the business put appropriate measures in place across its supply chain.
The impact
R&D tax relief provides recognition for projects where Etec is required to resolve genuine technical uncertainty as part of its contractual obligations.
The relief has helped offset the additional costs associated with complex design obligations on projects and the extra resource required to develop technically viable solutions where standard approaches fall short.
Just as importantly, working with ForrestBrown has changed how Etec views its own activity. The business is now far more aware of where it is undertaking R&D and why that work qualifies, embedding this understanding across the organisation rather than treating R&D as a one‑off exercise.
As David Shaw, Etec Managing Director, explains:
Working with ForrestBrown has helped us understand where we’re undertaking R&D. They manage our expectations, challenge our information and guide us through changing legislation, making the whole process clear and straightforward.
With large‑scale new‑build and refurbishment schemes continuing to generate technical challenges, Etec now has the processes and support in place to consistently identify R&D activity and claim with confidence.