Case study

R&D Tax Relief for Software Development

Case study: Offline Collaborative Structured Records

An example of how Lister prepares R&D tax relief evidence for a software development project.

Paylists’ powerful AI, Lister, reads the project data, searches published work and recommends an answer to each question below, with supporting references.

How Lister prepared these answers
  1. 01Reads project dataStages, timesheets, costs, tests and documents recorded in Paylists.
  2. 02Searches published workOpenAlex, Europe PMC, PubMed, arXiv, Crossref, OSTI, NASA NTRS, NIST and other sources.
  3. 03Recommends answersEach answer is supported by references for your team and R&D tax advisor to review.
Main question

What the R&D aim of the project is

  1. Lister recommended answer

    To develop a client-side data model that maintains convergence, object-reference integrity and meaningful move/undo behaviour after concurrent editing and extended offline operation.

Main question

Scientific or technological uncertainty

  1. 01

    Describe exactly which uncertainties you need to resolve

    Lister recommended answer

    Whether nested moves, references, inverse operations and long-offline reconciliation can satisfy all semantic and performance requirements without central serialisation.

  2. 02

    Describe what made it a project to resolve a specified uncertainty

    Lister recommended answer

    JSON CRDT convergence already existed, but existing publications did not establish the required combination of application semantics and offline performance.

  3. 03

    Describe the steps you plan to take to resolve them

    Lister recommended answer

    Build successive data-model versions, run deterministic concurrent-edit scenarios, retain failing seeds, test independent fresh-seed repetitions and validate representative record sizes.

  4. 04

    What difficulties are foreseen for the project

    Lister recommended answer

    Concurrent moves, undo ordering and object references may interact in ways that produce stale or duplicated relationships even when replicas technically converge.

  5. 05

    Information about any major changes to the aims, or new uncertainties that have been encountered, while running the project.

    Lister recommended answer

    Independent replay may expose causality or ordering failures requiring changes to the data model rather than simple performance optimisation.

  6. 06

    How the uncertainties and other challenges were overcome (or not).

    Lister recommended answer

    The corrected architecture would be repeated under independent and changed-nuisance test conditions and compared with frozen semantic and latency criteria.

Main question

An advance in science or technology

  1. 01

    A review of the current state of knowledge

    Lister recommended answer

    Nested JSON CRDTs, move operations and concurrent undo/redo had all been researched before the project.

  2. 02

    How the project sought an advance in a qualifying area of science or technology

    Lister recommended answer

    The project sought to combine those capabilities reliably in a structured business-record model within a defined performance envelope.

Outcome

Result, conclusion and evidence

Result

The final architecture met the fixed criteria for the defined record-size envelope, while larger exploratory records identified a performance boundary.

Conclusion

The uncertainty may be resolved within the validated envelope without implying that CRDT technology itself is new.

Evidence still needed

Test seeds, environment versions, scenario definitions, architecture versions, independent replay evidence and formal scope/closure decision.

References

Supporting references

  1. Kleppmann & Beresford, A Conflict-Free Replicated JSON Datatype.

    martin.kleppmann.com ↗
  2. Da & Kleppmann, Extending JSON CRDTs with Move Operations.

    repository.cam.ac.uk ↗
  3. Stewen & Kleppmann, Undo and Redo Support for Replicated Registers.

    martin.kleppmann.com ↗

Book a demo today

14-day free trial · No credit card · From £5 a month