A common problem for R&D tax credit claims is where a director shareholder (who is involved in the R&D work) has structured their remuneration as a low salary and the remainder as dividends.

This tribunal case involves some useful reminders on the importance of competent professionals and the need for substantive evidence to support R&D tax claims

Many company founders mistakenly believe that they are too late to make a claim for R&D tax credits because they have already filed their tax return - this could be a costly mistake...

In this article, we provide a detailed guide to everything you need to know about the UK Research and Development Expenditure Credit – more commonly known as the “RDEC” for short.