{"id":2388,"date":"2025-06-22T18:34:01","date_gmt":"2025-06-22T18:34:01","guid":{"rendered":"https:\/\/taxinvestigation.co\/new\/?p=2388"},"modified":"2025-06-22T18:34:02","modified_gmt":"2025-06-22T18:34:02","slug":"rd-a-horror-story-by-paul-rosser","status":"publish","type":"post","link":"https:\/\/taxinvestigation.co\/new\/rd-a-horror-story-by-paul-rosser\/","title":{"rendered":"R&amp;D: a horror story by Paul Rosser"},"content":{"rendered":"\n<p><em>Paul Rosser relates a brief history of R&amp;D advisor scams \u2013 and it makes for shocking reading&#8230;<\/em><\/p>\n\n\n\n<p>Since being introduced in 2000 for SMEs and then large companies in 2002, the Research and Development (R&amp;D) tax relief schemes have always been prone to fraud and error. This is due in part to the way a claiming company is allowed to calculate its qualifying R&amp;D spend using reasonable apportionment, and because claims are processed on a self-assessment basis, with very few historically being selected by HMRC for a compliance check.<\/p>\n\n\n\n<p>Overclaiming due to fraud and error, at a cost to the taxpayer, was always a concern, but HMRC tended to focus its attention on the bigger R&amp;D claims. After all, what\u2019s the point in tying up valuable resources investigating small R&amp;D claims, where even if discrepancies were found the tax loss prevented would be outweighed by the cost of the investigation?<br><\/p>\n\n\n\n<p>Download the full article below:<\/p>\n\n\n\n<div data-wp-interactive=\"core\/file\" class=\"wp-block-file\"><object data-wp-bind--hidden=\"!state.hasPdfPreview\" hidden class=\"wp-block-file__embed\" data=\"https:\/\/taxinvestigation.co\/new\/wp-content\/uploads\/2025\/06\/RD-a-horror-story-by-Paul-Rosser-.pdf\" type=\"application\/pdf\" style=\"width:100%;height:600px\" aria-label=\"Embed of R&amp;D- a horror story by Paul Rosser.\"><\/object><a id=\"wp-block-file--media-54baf945-4dcb-4acb-8418-b0f1fae2c1f5\" href=\"https:\/\/taxinvestigation.co\/new\/wp-content\/uploads\/2025\/06\/RD-a-horror-story-by-Paul-Rosser-.pdf\">R&#038;D- a horror story by Paul Rosser<\/a><a href=\"https:\/\/taxinvestigation.co\/new\/wp-content\/uploads\/2025\/06\/RD-a-horror-story-by-Paul-Rosser-.pdf\" class=\"wp-block-file__button wp-element-button\" download aria-describedby=\"wp-block-file--media-54baf945-4dcb-4acb-8418-b0f1fae2c1f5\">Download<\/a><\/div>\n","protected":false},"excerpt":{"rendered":"<p>Paul Rosser relates a brief history of R&amp;D advisor scams \u2013 and it makes for shocking reading&#8230; Since being introduced in 2000 for SMEs and then large companies in 2002, the Research and Development (R&amp;D) tax relief schemes have always been prone to fraud and error. This is due in part to the way a [&hellip;]<\/p>\n","protected":false},"author":1,"featured_media":0,"comment_status":"open","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"footnotes":""},"categories":[70],"tags":[],"class_list":{"0":"post-2388","1":"post","2":"type-post","3":"status-publish","4":"format-standard","6":"category-june-july-2024"},"_links":{"self":[{"href":"https:\/\/taxinvestigation.co\/new\/wp-json\/wp\/v2\/posts\/2388","targetHints":{"allow":["GET"]}}],"collection":[{"href":"https:\/\/taxinvestigation.co\/new\/wp-json\/wp\/v2\/posts"}],"about":[{"href":"https:\/\/taxinvestigation.co\/new\/wp-json\/wp\/v2\/types\/post"}],"author":[{"embeddable":true,"href":"https:\/\/taxinvestigation.co\/new\/wp-json\/wp\/v2\/users\/1"}],"replies":[{"embeddable":true,"href":"https:\/\/taxinvestigation.co\/new\/wp-json\/wp\/v2\/comments?post=2388"}],"version-history":[{"count":1,"href":"https:\/\/taxinvestigation.co\/new\/wp-json\/wp\/v2\/posts\/2388\/revisions"}],"predecessor-version":[{"id":2390,"href":"https:\/\/taxinvestigation.co\/new\/wp-json\/wp\/v2\/posts\/2388\/revisions\/2390"}],"wp:attachment":[{"href":"https:\/\/taxinvestigation.co\/new\/wp-json\/wp\/v2\/media?parent=2388"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/taxinvestigation.co\/new\/wp-json\/wp\/v2\/categories?post=2388"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/taxinvestigation.co\/new\/wp-json\/wp\/v2\/tags?post=2388"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}