R&D Tax Relief in Life Sciences: From Optimisation to Defensibility
For many Life Sciences companies, R&D tax relief has long been viewed as a mechanism for recovering cost; an incentive aligned with innovation, growth, and scientific ambition.
That framing is no longer sufficient.
Over the past 18–24 months, we have seen a clear shift in how R&D claims in the Life Sciences sector are reviewed and challenged by HMRC. The focus has moved decisively away from the size of a claim and towards its technical credibility, evidential support, and internal consistency.