The reform story
The regime’s 2023-24 rebuild is the context for everything currently claimable. What changed in 2023 and 2024 puts the dates in one column. The old SME and RDEC schemes preserves the retired world for the periods still living under it. Together they answer the question every finance team eventually asks: which rules apply to which year, and why the numbers moved.
The numbers, annually
Two series tell you the state of the system, and we read both properly. HMRC’s R&D statistics covers claims, support and concentration, and currently shows the post-reform shake-out. The error-and-fraud estimates behind the compliance posture are analysed on the crackdown page. When new editions land, both pages are re-cut against them.
The live boundary questions
This is where the regime meets the questions companies are actually asking now. AI development and R&D eligibility covers the build-versus-use divide HMRC’s own case studies already answer. Grants and R&D relief together covers the trap that died in 2024 and the planning that survived it. Patent Box alongside R&D covers the profit-side half of the incentive most claimants never price.
How this hub works
Pieces here are analysis, not news, and each states its sources and its date. Where a point is contested or awaiting guidance we say so on the page rather than smoothing it. The accuracy protocol is the same as the rest of the site. And when something changes materially, the piece changes, visibly: the reviewed date moves, and so does the content under it. For short answers rather than analysis, the questions companies ask most are on the R&D tax relief FAQs.
Frequently asked questions
How often is this hub updated?
When events justify it: the annual statistics release, Budgets and Finance Acts touching the regime, material guidance changes such as the 2026 advance-assurance expansion, and significant tribunal decisions. Each piece carries its own reviewed date, and silence means nothing moved.
Will you cover every tribunal case?
No, only decisions that change how claims should actually be prepared or defended. Case-note volume is a publishing strategy, not a service to readers.
Can we ask for analysis of something specific?
Yes, and it is genuinely useful signal: if a question keeps arriving from real companies, it probably belongs here. Ask through the contact page.
Is this page tax advice?
No. Analysis here is general information; positions for your company need advice on your facts, and every piece will tell you when it is describing a contested or moving point.