Taxation logo taxation mission text

Since 1927 the leading authority on tax law, practice and administration

This week's opinion: 23 July 2020

21 July 2020 / Andrew Hubbard
Issue: 4753 / Categories: Comment & Analysis
All advisers are not the same

I have raised questions in a couple of recent columns about the operation of the research and development tax credit scheme, particularly in relation to the competence of some advisers working in this area (see Taxation, 27 February 2020 and 2 July 2020). To be clear, I have no doubt that work of the highest standard is being done by people working in firms large and small, but the way that a minority of advisers are operating is a cause for concern.

These questions have resonated within the research and development community – my comments have been retweeted and I have had conversations with a number of advisers who share my concerns. 

I would like to write a longer piece on the issue, looking at whether there really is a problem here and, if there is, what solutions might be possible. I am anxious to include the widest possible range of views, especially those of people who believe that there is no need for change. I am conscious that sometimes in a profession a small group wants to close ranks and make it difficult for anybody else to get a look in. This is probably not happening here, but I do think that it is essential to keep an open mind.

If you agree that this is an important issue I would be grateful if you could contact me by email in the first instance – – with a brief outline of your thoughts. I might then follow up with a phone call. Anything you send will be for background only and will not be published without your express permission.

If you do one thing...

Advisers who have clients in the restaurant and catering industry should make sure that they are aware of the need to register for the ‘eat out to help out’ scheme (see HMRC’s guidance:


Issue: 4753 / Categories: Comment & Analysis
back to top icon