In today's mobile, media and feature-rich world few industries can match telecommunications for technological breadth and complexity. For both network operators and network technology suppliers significant hurdles exist in delivering a robust and efficient architecture.

Many organisations overlook the technological complexity of their core business and product suite and hence do not take full advantage of the R&D relief available. Interoperability, performance, reliability, security and availability issues can raise significant technological barriers to the implementation of even standards-based equipment. Handset, network and service interactions can create unforeseen technological issues. Overcoming these technological hurdles will invariably give rise to activities that will be eligible for the R&D relief.

The following are some examples of areas that are sometimes overlooked, and there are many others that could fall within the definition of R&D for the purposes of the tax incentive.

• Software-based network elements, such as packet and message processors.
• Practical trialling and iterative development to ensure interoperability in existing networks and compatibility with legacy systems.
• Resolving the issues inherent in making new technologies and services scalable, reliable, available, secure and responsive.
• Complex integrations of standard components where system behaviour is difficult to predict.
• New and enhanced data models or metadata processing.
• Integration of new wireless technologies; resolving network design issues; interworking or handover issues between technologies.

For more information download our brochure on R&D tax relief opportunities for companies in the telecommunications sector (pdf).