In this case, the brewery’s R&D qualifications were unique but significant. They were engaged in crafting new gluten-free brews that went beyond the generic white lagers often available for gluten-free consumers. Their R&D activities involved thorough experimentation, ingredient selection, testing of new formulations, and intricate brewing processes aimed at producing distinctive flavors and aromas. Each of these actions contributed to the innovation of new products and satisfied the requirements for R&D tax credits.