The Company’s proprietary Same Game Parlay (SGP) engine initially focused on supporting pre-match bets during prior year R&D phases. The overall objective in the relevant period was to expand the system's capability to include in-play functionality. This expansion sought to provide a comprehensive and efficient SGP betting experience across different event stages and scenarios whilst managing performance.
Amongst the advances and developments, the company sought to enable in-play SGP support and developed an SGP engine enhancement that pre-generates commonly selected betting combinations based on player behaviour and historical selection patterns. They also developed functionality to allow for partial or full cashouts on active SGPs and aimed to engineer the framework to support recalculated SGP prices when legs are voided, allowing users to maintain their remaining bet selections.
These advancements represent appreciable improvements to existing technological capabilities in the field of Computer and Information Sciences, particularly within the industry where major sportsbook providers had not yet delivered equivalent real-time SGP functionality integrated within standard betslip architectures.
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Software or Computer Science, as a field of Science or Technology, may be one of, if not the largest area of R&D tax relief claims that HMRC see. With the prevalence of artificial intelligence as well as the rapid advent and sophistication of Software technology, it's likely that claims in this sector have significantly increased to present day and will continue to do so exponentially.
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