When HMRC introduced the requirement to pre-notify R&D claims in April 2023, the communication around it was patchy at best.* ...

Two years since the introduction of the Claim Notification Form (CNF), accountants and advisers across the UK are still struggling with the rules.

Following a spate of suspected cases of fraud raised by UK independent producers, UK tax authority His Majesty’s Revenue and Customs (HMRC) is adding additional security controls to minimise ...