R&D in the 2025 Budget
The 2025 Budget makes it clear that research and development remains central to the United Kingdom’s growth strategy. There are no dramatic headline changes to R&D tax relief rates. However,
November 26, 2025 No Comments
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ERIS and Enhanced R&D-Intensity: How Loss-Making SMEs Can Benefit More
The new merged R&D scheme, effective for accounting periods beginning on or after 1 April 2024, reduces the benefit for many SMEs. However, Enhanced R&D Intensive Support (ERIS) continues to
November 14, 2025 No Comments
HMRC’s New R&D Expert Advisory Panel: Bringing Industry Insight Into R&D Tax Relief
HMRC has launched its Research and Development Expert Advisory Panel (RDEAP), made up of six independent specialists from fields such as advanced manufacturing, life sciences, AI, and technology. The goal
October 22, 2025 No Comments
HMRC’s New R&D Tool: A Useful Step, But Only a First Step
HMRC has recently launched an online tool intended to help businesses determine whether their projects include activities that qualify as research and development for tax purposes. The tool can be
October 21, 2025 No Comments
Understanding CIRD151000: When Overseas R&D Can Still Qualify
From 1 April 2024, the UK’s merged R&D scheme brought strict limits on overseas subcontractor and externally provided worker costs. However, the law recognises that in some cases, qualifying R&D
October 16, 2025 No Comments
Navigating the UK’s New Merged R&D Scheme: What Changed from April 2024
From 1 April 2024, the UK’s two R&D tax relief schemes—the SME scheme and the RDEC—were replaced by a single merged regime. The new rules apply in full to all
October 16, 2025 No Comments
R&D Tax Relief in Northern Ireland: Unpicking the Post-Merger Differences
The merged UK R&D scheme simplifies much — but for Northern Ireland, ERIS introduces unique advantages and revived State aid complexities depending on your trade The UK’s R&D tax relief
July 28, 2025 No Comments
How HMRC Lost the tax payer £335,000 – And lessons for us all.
A recent tax tribunal decision has allowed a company to retain £335,000 in R&D tax relief, even though the projects it claimed for were later judged not to qualify. This
May 27, 2025 No Comments
Drop the Dead Donkey: Why a Consultation on the Failed Advanced Clearance is Pointless
Sometimes a policy is so fundamentally flawed that resurrecting it feels like the plot of a tired sitcom. HMRC’s current consultation on reforming the Advance Assuance/Clearance process for R&D tax
May 7, 2025 No Comments