R&D Tax Credits
Software R&D Tax Credits Under HMRC Scrutiny: What HMRC Actually Looks For
HMRC scrutinises software R&D tax credit claims more heavily than other sectors. See what triggers enquiries and how to build a defensible claim.
R&D Defence
R&D Tax Credits
Wine in a Can: What RDM Wines v HMRC Tells Us About R&D Evidence
RDM Wines lost its R&D claim for canned wine on the evidence. The missing paper trail, the late letter and the advance test, and what it means for your claim.
R&D Tax Credits
Does R&D Have to Advance the Science? What Tanglewood Tells Us
HMRC argued every R&D project must advance the underlying science. In Tanglewood [2026] UKFTT 1137 the Tribunal said not always. What that means for claims.
R&D Tax Credits
What Triggers an HMRC R&D Tax Credit Enquiry?
Find out what triggers an HMRC R&D tax credit enquiry. HMRC has moved away from broad campaign checks toward targeted review of higher-value and more complex claims, with cost methodology and apportionment now the primary focus. Learn how HMRC chooses which claims to examine and why.