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With HMRC enquiries on the rise and a growing number of R&D claims ending up before the First-tier Tribunal, it’s never been more important for accountants to understand how the legislation is actually being interpreted in practice.

This session shares insight on recent R&D tribunal cases, uncovering the key themes, mistakes and the lessons for advisers. We’ll explore the facts, arguments and judgments from real claims, helping you see exactly where things go wrong - and how to prevent it.

If you’re advising on R&D tax relief, reviewing claims or supporting clients under enquiry, this session will help you sharpen your compliance instincts, identify risk more effectively and speak HMRC’s language with more confidence.

In this session Simon Briton will cover the following topics:

• A guided walkthrough of key R&D tribunal cases including Quinta Group, AHK Recruitment, WCE, Hadee Engineering, and others.
• Where claimants went wrong – and why HMRC challenged them. Themes: technical uncertainty, baseline knowledge, competent professionals and vague narratives.
• What the tribunals are actually looking for and how judges assess evidence, structure, credibility, and documentation.
• Lessons for accountants preparing or reviewing claims. Practical steps to avoid enquiry and strengthen submissions.
• Future implications – what these cases signal about HMRC strategy and how compliance is evolving and what we may see next in policy or enforcement.

By attending this session, you will:

• Understand how tribunal judges interpret the R&D guidelines and legislation in practice.
• Be able to spot weaknesses in claims before they’re submitted.
• Gain confidence in advising clients on what qualifies – and what doesn't.
• Learn from others’ mistakes without having to make them yourself.
• Sharpen your ability to support clients facing HMRC scrutiny.

This session will be of most interest to:

• Tax advisers and corporate tax specialists
• General practice accountants involved in R&D
• Anyone preparing or reviewing R&D tax claims
• Accountants supporting clients through HMRC enquiries
• Legal or compliance teams in R&D advisory firms.

Course level: Advanced 

Also suitable for intermediate-level professionals who are actively involved in R&D tax claims or wish to deepen their understanding of HMRC’s approach to enquiries.