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R&D relief
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Importance of providing the right evidence
All important evidence
Research and development claim notifications
Remember to notify
Tax compliance: no longer just filing a tax return
Heavy burden
Research and development claim or creative relief claim: is it time to switch?
Time to switch?
General decline: HMRC R&D enquiries
General decline
Guidance on research and development – contracted out
Good guidance – as far as it goes: Part 2
Guidance on research and development – overseas
Good guidance – as far as it goes: Part 1
Reforms to research and development
Two become one
Learning from the R&D tax relief enquiry process
Paving the way
Merging research and development schemes
How can two become one?
Fraud and error in research and development
Claims in the spotlight
Research and development tax reliefs revamp questioned
Slow and steady
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Readers’ forum: New property project: should a separate company be used?
Readers’ forum: Is there a disposal or distribution?
Readers’ forum: Family forgiveness
Readers’ forum: Can interest be paid for previous years?
New queries: 5 February 2026
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NEWS
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Association launches top ten asks to improve tax system
Proper consultation would save confusion and upset
Low Incomes Tax Reform Group launches new MTD hub
HMRC issues 369 fines for AML failures
Tax tip: OECD guidelines on remote working and permanent establishments
DEADLINE DATES
Deadline dates for March 2026
CASES
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Supply of care or medical services was not exempt
Inaccuracy penalties cancelled
Overpayment was not the result of an error in a claim
Winding-up order for avoidance scheme promoter
Supplement applies because timescale not met
MOST POPULAR
Association launches top ten asks to improve tax system
This week's opinion: 5 February 2026
Proper consultation would save confusion and upset
Low Incomes Tax Reform Group launches new MTD hub
HMRC issues 369 fines for AML failures