There has been significant commentary in the press over recent months regarding research and development (R&D) tax incentives claims. An area which has come increasingly under scrutiny is the behaviour of R&D tax incentives claimant companies and their professional advisers who have had some involvement in the preparation of the R&D claims and/or the corporation tax computations including the claims.

Professional conduct in relation to taxation

ICAEW has published guidance on Professional Conduct in Relation to Taxation which I and other members of that Institute should follow in carrying out our work.