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General decline: HMRC R&D enquiries

29 April 2024 / John Moxon
Issue: 4934 / Categories: Comment & Analysis , R&D relief , Admin
General decline

Key points

  • HMRC’s performance is perceived as generally deteriorating.
  • The administration of compliance checks on R&D tax relief claims is an area of taxation which has come under recent scrutiny.
  • An increase in HMRC resources has led to a reduction in poor quality R&D claims and also discouraged genuine claimants from the scheme out of fear of a costly enquiry.
  • The author notes several examples of staggering incompetence on HMRC’s behalf which has led to great frustration for the taxpayer. Some examples are borderline vexatious and hint at intentional acts.

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