Support for R and D is embodied in many schemes, involving university research, advanced technology and skill training. There is support for export and development of foreign markets, for new enterprises and for small firms. The Community's R and D schemes are directly administered from Brussels, and is designed to reduce the degree of national fragmentation, which is seen as a disadvantage of European industry as against that of the United States and Japan. In making an application, a company of course needs to provide past and projected figures, but must also understand the objectives which the government wishes to achieve from the scheme in question. Lawyers, accountants and nominee directors are at risk.
Liability depends on the existence of a duty of care which is breached.
The Hedley Byrne case established in English law that there may be a liability for law arising from negligent mis-statements. Solicitors and barristers are not liable for acts done in the course of conducting a case in court, but may be liable in other activities - notably in giving advice. Accountants similarly own a duty of care in making financial statements. Liability of this kind arises in tort and extends therefore not merely to the client but to others who rely on and are affected by the statement or advice. English law now recognises pure economic loss as a head of damages, but only in rather restricted circumstances.