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
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
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
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
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
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
Introduction With the introduction of the UK’s new merged R&D tax relief regime for accounting periods beginning on or after 1 April 2024, most companies now fall under a unified
HMRC has launched a consultation that may reshape the way companies engage with R&D tax relief in the early stages of their claims. Entitled “R&D Tax Relief: Advance Clearances”, the
In their sobering article ‘A horrible situation’: the entrepreneurs caught in R&D tax credit debacle, published in the Financial Times on 14 March 2025, journalists Emma Agyemang and Kieran Smith