Latest News
April 7, 2026

R&D Tax Credits: is the 20% HMRC enquiry rate still accurate?

How HMRC is selecting R&D Tax Credit claims for enquiry in 2026 What’s actually changing: HMRC enquiry volumes appear to be falling, but the R&D claims being reviewed are larger…
James Elms
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Latest News
December 12, 2025

The return of the “costly failure” R&D Tax Credit thesis

The long-running debate over whether R&D Tax Credits deliver value for money has re-emerged in Parliament. Dr David Connell, whose 2021 Cambridge Judge report was instrumental in convincing the Treasury…
James Elms
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Latest News
November 12, 2025

HMRC R&D Eligibility Tool: A Helpful Starting Point, Not a Substitute for Expert Advice

HMRC launches new R&D eligibility tool, a useful starting point, but professional advice remains essential HMRC has introduced a new online tool to assist businesses in assessing whether their projects…
James Elms
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Latest News
November 6, 2025

Could “picking winners” undermine the UK’s R&D Tax Credit regime?

Twenty-five years after their introduction, debate has reignited over whether R&D Tax Credits should be reserved for high-priority sectors or remain open to any company undertaking genuine R&D. The government’s…
James Elms
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Latest News
August 7, 2025

10 reasons to be positive about R&D Tax Credits

It’s been hard work being an R&D Tax Credit advisor over the last few years, and many of us have become used to avoiding questions over what we do for…
James Elms
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Latest News
July 17, 2025

The rise and fall of the UK’s R&D Tax Credit scheme – part three

This is the final article in my three-part R&D Tax Credit Insider series on how the UK’s world-leading R&D incentive was brought to the brink by hype, political complacency and…
James Elms
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Latest News
July 1, 2025

The rise and fall of the UK’s R&D Tax Credit scheme – part two

This is the second article in my three-part R&D Tax Credit Insider series on how the UK’s world-leading R&D incentive was brought to the brink by hype, political complacency and…
James Elms
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Latest News
June 12, 2025

The rise and fall of the UK’s R&D Tax Credit scheme – part one

This is the first article in my three-part R&D Tax Credit Insider series on how a world-leading R&D incentive was brought to the brink by hype, political complacency and industry…
James Elms
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Latest News
May 2, 2025

AI-written R&D Tax Credit claims: a closer examination

Back in March, I wrote about the recent phenomenon of AI-driven software platforms entering the R&D Tax Credit advisory space. I questioned whether these AI tools were ready to handle…
James Elms
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Latest News
May 1, 2025

Constant reform is damaging UK R&D Tax Credit credibility

CFO Tech UK has published an interesting article highlighting how other countries are strengthening their R&D Tax Credit regimes for the long-term, in contrast to the rushed changes that have…
James Elms
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a landscape picture of the houses of parlimentLatest News
March 27, 2025

HMRC consults on more R&D Tax Credit reforms

The Times today covers yesterday’s announcement by HMRC of a consultation into the use of “advance clearances” to provide certainty to businesses claiming R&D Tax Credits. Originally introduced in 2015,…
James Elms
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A Robot with a message that reads errorLatest News
March 20, 2025

The problem with AI-generated R&D Tax Credit claims

In recent years, several AI-driven platforms have emerged, positioning themselves as a replacement for human expertise in preparing R&D Tax Credit claims. This has sparked heated debate, with strong opinions…
James Elms
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