Resources
Articles, white papers and guides on R&D tax incentives, dated and tagged by topic and country.
12 Sept 2026What actually counts as qualified research? A plain-English guide to the four-part testMost 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.EligibilityUnited States4 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 read10 Jul 2026Why claim integrity matters: the real cost of an over-claimed creditA claim that is larger on paper and weaker in substance is not a better claim. It is a liability with a delay. What an over-claim actually costs, why authorities have hardened their approach, and what a well-governed claim looks like.3 min read
Browse by topic
Topic hubs collect every article on a subject, with links to the matching section of each country guide.
Country guides
Scheme guides for all seven countries, with official sources.
