Resources
Articles, white papers and guides on R&D tax incentives, dated and tagged by topic and country.
FeaturedEligibilityUnited States
What actually counts as qualified research? A plain-English guide to the four-part test
Most disputes about the US research credit come down to the same four questions. Here is what each part of the test asks, what it doesn't, and how to apply it to your own projects without wishful thinking.
05 Sept 2026How to document R&D activities as you go: a calendar for the financial yearContemporaneous records are the difference between a claim that is defended in an afternoon and one that is argued about for a year. Here is a documentation routine a busy team can actually keep.4 min read28 Aug 2026Common R&D claim mistakes and how to avoid themThe same handful of errors appear in weak claims in every jurisdiction. Most are avoidable with a little structure. Here are the ones that matter, why they matter, and what to do instead.4 min read28 Aug 2026Contemporaneous documentation: what reviewers actually look forEvery scheme expects records that support the claim, and reviewers give most weight to records made at the time the work was done. Few claimants know what a reviewer does with them. Here is how evidence is read on the other side of the table, and what that means for what you keep.4 min read21 Aug 2026Writing a technical narrative that survives reviewThe narrative is the one document every reviewer reads. Most are written by the wrong person, in the wrong order, about the wrong thing. A structure that works in every jurisdiction, and how to write it with the people who did the work.3 min read14 Aug 2026Qualifying versus non-qualifying activities: where the line really sitsEvery R&D scheme draws a line between the work that qualifies and the work around it. The line is in a similar place in every country. Here is how to find it in your own projects, with examples.4 min read07 Aug 2026How to run a project identification workshop with your technical teamThe projects that qualify are rarely the ones finance expects. A ninety-minute workshop with the people who did the work finds them, and produces the first draft of the evidence at the same time.3 min read31 Jul 2026Software development and R&D tax incentives: what counts and what does notSoftware is the largest category of R&D claims and the most frequently challenged. The rules are not hostile to software; they are hostile to routine development described as research. Here is how to tell the difference.3 min read24 Jul 2026How to brief and evaluate an R&D tax advisorMost companies choose an advisor on the strength of a sales call. A short written brief, a fixed set of questions and a scoring sheet produce a better decision and a better claim.3 min read17 Jul 2026How R&D advisor fee structures work, and the questions to ask before you signContingent, fixed or hourly: each fee model rewards different behaviour. Understanding what you are being offered is the first step to buying advice on fair terms.4 min read
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