R-D-RELIEF

We are seeing a flurry of activity from HMRC on DOTAS and on R&D claims, report Adam Craggs and Harry Smith (RPC).

Taxpayer took reasonable care on R&D relief claim: H&H Contract Scaffolding Ltd v HMRC [2024] UKFTT 151 (TC) (16 February 2024) is an interesting case about penalties. The taxpayer company’s claim for R&D relief was rejected by HMRC. The case gives...

HMRC’s denial of late R&D claim upheld.

The move to permanent full expensing marks a change in UK corporate tax strategy, writes Jasmine Kaur, Head of Capital Allowances at HM Treasury.

It is in the tribunals and courts that many of the more interesting developments have taken place during 2023, writes Gerald Montagu (Gide).

Regardless of your area of tax expertise, it's likely that you've come across concerns about the misuse of the R&D tax credit system. Whether it be through claims that are pushing at the boundaries of the definition of R&D, or outright...

The R&D tax credit changes announced in the Autumn Statement 2022 have simply not been thought through, and UK companies in the biotechnology and tech sectors are not happy.