
< News & Insights
| August 29, 2025
R&D vs HMRC – What the 2024 Tribunal Decisions Mean for You - Ad Valorem
1 minute
Podcast
2024 has seen a major shake-up in the R&D Tax Relief space, and in this episode, we break down what it means for your business. Hosts Nikki and Nigel (Joint Managing Directors at Ad Valorem) sit down with Suzanne Clements, Head of R&D, to unpack the year’s most pivotal tribunal decisions. Discover why the definition of a “competent professional” matters more than ever, how documentation can make or break your claim, and what the Tribunal really said about subcontracting and penalties. Whether you’re a business leader, advisor, or just R&D-curious, this is a must-listen. 🧠 Key insights include:
- Evidence over titles: what really qualifies someone to speak for your claim
- Why penalties aren’t automatic and how to stay on the right side of HMRC
- How the courts pushed back on HMRC’s subcontracting stance
- The importance of alignment and clarity in your R&D documentation
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