The government has announced plans to remove the R&D Claim Notification Form requirement, alongside proposals to simplify the Additional Information Form and review several areas of R&D tax legislation. These
There are two rather different stories in HMRC’s latest R&D tax relief statistics. The headline is that the total value of relief claimed has risen to £8.2 billion. Look beneath
A new product, a difficult development process and an unsuccessful outcome can all feature in an R&D claim. None, on its own, establishes that the work qualifies for tax relief.
HMRC made an interesting change to its Corporate Intangibles Research and Development Manual on 25 August 2026. The change concerns CIRD151000 and the circumstances in which expenditure on R&D undertaken
HMRC has announced the launch of a new targeted Advance Assurance pilot for R&D tax relief claims, beginning on 18 May 2026 and running for an initial 12 month period.
No great shock here then. The recent tribunal decision in Beer Express Ltd v HMRC is another reminder that R&D tax relief claims must be built on genuine technical substance,
Over the past couple of months there has been no major headline change to R&D tax relief rates or structure. That in itself is notable. Instead, what we are seeing
Recently I spoke with two international businesses, one Dutch and one Korean. Both were involved in oncology clinical trials. Both were deciding where to run the next phase of development.
HMRC has issued an email alongside an update to the Corporate Intangibles Research and Development Manual. The email is explicit on a critical point. There has been no change to