News & Views
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R&D Tax 31 December 2025 Year Ends - Deadline to Pre-Notify is Approaching
If your company has a 31 December 2025 accounting year-end, an important deadline is approaching. From 1 April 2023, HMRC introduced a pre-notification requirement for certain R&D tax relief claims. For companies with a September year-end, the deadline to notify falls on 30 June 2026. Miss it, and the claim is gone. There is no mechanism to retrospectively submit the form.
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When Three Strikes Don't Close the Enquiry: Bryan v HMRC [2026] UKFTT
A First-tier Tribunal decision handed down in May 2026 serves as a timely reminder that securing a direction to close an HMRC enquiry is no straightforward matter, even when a taxpayer has spent years cooperating and providing documentation by the bundle.
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HMRC Launches R&D Targeted Advance Assurance Pilot
A new pilot scheme giving eligible SMEs advance clarity on specific areas of their R&D tax relief claims went live today (18 May 2026). Here is what you need to know.
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Beer Express Ltd v HMRC [2026] UKFTT 672 (TC): A Cautionary Tale for R&D Tax Credit Claimants
The First-tier Tribunal's decision in Beer Express Ltd v HMRC [2026] UKFTT 672 (TC), handed down on 6 May 2026, offers a timely reminder of what it actually takes to succeed in an R&D tax relief claim , and, perhaps more pointedly, what happens when the evidential foundations are not established.
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HMRC's Strengthened Reward Scheme: A New Compliance Risk Businesses Cannot Afford to Ignore
For many years, HMRC has operated an informant scheme allowing individuals to report suspected tax fraud in exchange for a discretionary payment. Until recently, that scheme was modest in scope but recent changes have materially altered things.
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Five Questions Series: Meet Senior R&D Tax Consultant, Chris Norris!
In the fifth of our five questions series, Senior R&D Tax Consultant, Chris Norris, gives us a brief insight into life at YesTax.
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Close Companies in HMRC's Crosshairs: New Reporting Requirements on the Horizon
If you run or advise an owner-managed business, new government proposals could significantly increase your reporting obligations to HMRC.
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R&D Tax 30th September 2025 Year Ends - Deadline to Pre-Notify is Approaching
If your company has a September 2025 accounting year-end, an important deadline is approaching. From 1 April 2023, HMRC introduced a pre-notification requirement for certain R&D tax relief claims. For companies with a September year-end, the deadline to notify falls on 31 March 2026. Miss it, and the claim is gone.