Latest figures suggest increased scrutiny from HMRC is helping to reduce levels of fraud and error in claims for research and development (R&D) tax relief, but is it also discouraging genuine claims, particularly by first-time claimants?
Further information
Listen to the latest episode of ICAEW’s The Tax Track podcast to learn more about developments in R&D tax relief, including HMRC’s new disclosure facility and First-tier Tribunal decisions in recent cases.