Monthly Archives: February 2026

When “No” Is the Right Answer in R&D Tax Relief

R&D tax relief exists to support genuine advances in science and technology. It is not designed to reward every innovative business activity, nor every technically complex project. In some cases, the most professional outcome of an R&D review is a decision not to submit a claim. That can feel counterintuitive. A company may have invested…

Software and AI R&D: Where HMRC Draws the Line

Software and AI continue to be among the most common areas for R&D tax relief claims, and among the most scrutinised. Innovation in this space is often fast-moving and commercially significant, but for tax purposes HMRC applies a much narrower test than “new” or “bespoke”. Recent updates to the Guidelines for Compliance are helpful in…