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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 course Simon Briton covers 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