Technical analysis and firm news on R&D tax relief, written by the chartered advisers who prepare the claims.https://www.limestonegrey.com/en-gbhttps://www.limestonegrey.com/insights/tanglewood-care-services-tribunal/https://www.limestonegrey.com/insights/tanglewood-care-services-tribunal/HMRC warned 7,500 care homes their sector was being targeted for R&D claims. A tribunal has now dismissed a care operator's claim. Where the four tests failed.Thu, 13 Aug 2026 00:00:00 GMThttps://www.limestonegrey.com/insights/tax-adviser-registration-hmrc/https://www.limestonegrey.com/insights/tax-adviser-registration-hmrc/From 18 August 2026 tax advisers in the first tranche must be registered to contact HMRC about a client. The two timetables, and why there is no register to check.Wed, 12 Aug 2026 00:00:00 GMThttps://www.limestonegrey.com/insights/fintech-rd-claims-merged-scheme/https://www.limestonegrey.com/insights/fintech-rd-claims-merged-scheme/The relief a UK fintech claimed in 2021 no longer exists. What the merged scheme pays, where these claims get argued, and the deadline that kills them.Mon, 03 Aug 2026 00:00:00 GMThttps://www.limestonegrey.com/insights/eris-pre-revenue-biotech/https://www.limestonegrey.com/insights/eris-pre-revenue-biotech/Most pre-revenue biotechs qualify for ERIS, worth up to 26.97p per £1 of qualifying spend in cash. The intensity maths, grace period and cash timing explained.Fri, 10 Jul 2026 00:00:00 GMThttps://www.limestonegrey.com/insights/innovate-uk-grants-rd-tax-relief/https://www.limestonegrey.com/insights/innovate-uk-grants-rd-tax-relief/An Innovate UK grant and a full R&D tax relief claim can sit on the same project. How the two combine in practice, and the old-rule adviser errors to avoid.Wed, 08 Jul 2026 00:00:00 GMThttps://www.limestonegrey.com/reflections-from-climb26-innovation-festival/https://www.limestonegrey.com/reflections-from-climb26-innovation-festival/Matthew Jones reflects on the Climb26 ClimbHealth panel: funding sequence, cheapest money first, investor readiness and the UK life sciences opportunity.Tue, 07 Jul 2026 00:00:00 GMThttps://www.limestonegrey.com/insights/cro-subcontracting-merged-scheme/https://www.limestonegrey.com/insights/cro-subcontracting-merged-scheme/Whether the sponsor or the CRO claims R&D tax relief turns on the contract. The intended or contemplated test, the 65% rule and overseas CRO work explained.Fri, 03 Jul 2026 00:00:00 GMThttps://www.limestonegrey.com/insights/robotics-prototyping-qualifying-uncertainty/https://www.limestonegrey.com/insights/robotics-prototyping-qualifying-uncertainty/Robotics prototypes qualify for R&D tax relief where they resolve genuine technological uncertainty. Integration, control systems and the evidence that counts.Tue, 30 Jun 2026 00:00:00 GMThttps://www.limestonegrey.com/limestonegrey-at-climb26/https://www.limestonegrey.com/limestonegrey-at-climb26/Matthew Jones joins the From Brilliant Science to Big Business panel at Climb26 in Leeds, on the ClimbHealth stage chaired by Bionow CEO Geoff Davison.Mon, 29 Jun 2026 00:00:00 GMThttps://www.limestonegrey.com/insights/machine-learning-qualifying-rd/https://www.limestonegrey.com/insights/machine-learning-qualifying-rd/Machine learning work qualifies for R&D tax relief where it advances the field, not just your product. Where the line falls and the evidence HMRC expects.Wed, 24 Jun 2026 00:00:00 GMThttps://www.limestonegrey.com/insights/clinical-trial-costs-qualifying-expenditure/https://www.limestonegrey.com/insights/clinical-trial-costs-qualifying-expenditure/Clinical trial volunteer payments, staff time, consumables and CRO fees can all qualify for R&D tax relief. When overseas trials count and what to document.Thu, 18 Jun 2026 00:00:00 GMThttps://www.limestonegrey.com/targeted-advance-assurance-pilot/https://www.limestonegrey.com/targeted-advance-assurance-pilot/HMRC's Targeted Advance Assurance pilot lets eligible SMEs ask for a view on up to two high-risk areas of an R&D claim before filing. How to apply.Wed, 20 May 2026 00:00:00 GMThttps://www.limestonegrey.com/professional-standards-in-rd-tax-advice/https://www.limestonegrey.com/professional-standards-in-rd-tax-advice/Tax advisers must register with HMRC, phased from 18 August 2026, with AML supervision a condition. What regulation means for your R&D claim and how to choose well.Tue, 28 Apr 2026 00:00:00 GMThttps://www.limestonegrey.com/limestonegrey-named-finalist-in-the-finance-wales-awards/https://www.limestonegrey.com/limestonegrey-named-finalist-in-the-finance-wales-awards/LimestoneGrey has been shortlisted for Independent Accounting Practice of the Year at the 2026 Finance Awards Wales, held on 15 May at Holland House.Wed, 25 Mar 2026 00:00:00 GMThttps://www.limestonegrey.com/agp-gold-partner/https://www.limestonegrey.com/agp-gold-partner/LimestoneGrey is a Gold Partner of the Business Wales Accelerated Growth Programme, providing specialist R&D tax support to high-growth Welsh companies.Mon, 02 Mar 2026 00:00:00 GMThttps://www.limestonegrey.com/finalist-in-the-one-nucleus-awards/https://www.limestonegrey.com/finalist-in-the-one-nucleus-awards/LimestoneGrey is shortlisted for Most Innovative Professional Services Company of the Year at the One Nucleus Awards 2026 for our life sciences work.Tue, 24 Feb 2026 00:00:00 GMThttps://www.limestonegrey.com/rd-tax-credit-pre-notification-trap/https://www.limestonegrey.com/rd-tax-credit-pre-notification-trap/First-time R&D claimants must notify HMRC within six months of the end of the period of account. Miss it and the claim is invalid, with no appeal route.Tue, 20 Jan 2026 00:00:00 GMThttps://www.limestonegrey.com/preparing-a-robust-claim/https://www.limestonegrey.com/preparing-a-robust-claim/A defensible R&D tax credit claim rests on contemporaneous records, specific technical narratives and deadlines met. The habits that keep claims safe.Sat, 01 Nov 2025 00:00:00 GMThttps://www.limestonegrey.com/following-hmrc-guidance-is-key-for-software-rd-tax-credit/https://www.limestonegrey.com/following-hmrc-guidance-is-key-for-software-rd-tax-credit/Where to set the technological baseline, how to record it while the project runs, and what HMRC's software guidance expects a claim to show.Sun, 01 Jun 2025 00:00:00 GMThttps://www.limestonegrey.com/advance-assurance-consultation/https://www.limestonegrey.com/advance-assurance-consultation/HMRC consulted in spring 2025 on overhauling advance assurance for R&D claims. The outcome: a voluntary targeted pilot, launched in spring 2026.Sat, 01 Mar 2025 00:00:00 GMThttps://www.limestonegrey.com/hmrc-releases-major-update-on-rd-tax-relief-subcontracting-rules/https://www.limestonegrey.com/hmrc-releases-major-update-on-rd-tax-relief-subcontracting-rules/In February 2025 HMRC updated its guidance on subcontracted R&D under the old SME scheme, moving to a case-by-case test. What it means for open periods.Sat, 01 Feb 2025 00:00:00 GMThttps://www.limestonegrey.com/avoiding-common-pitfalls-in-your-rd-tax-credit-claim/https://www.limestonegrey.com/avoiding-common-pitfalls-in-your-rd-tax-credit-claim/The five mistakes that most often trigger HMRC problems: routine work claimed as R&D, inflated costs, inconsistent data, weak narratives, missed deadlines.Wed, 01 Jan 2025 00:00:00 GMThttps://www.limestonegrey.com/first-tier-tribunal-verdicts/https://www.limestonegrey.com/first-tier-tribunal-verdicts/Two First-tier Tribunal decisions rejected HMRC's reading of subsidised and subcontracted R&D under the old SME scheme. What they mean for claims now.Sun, 01 Dec 2024 00:00:00 GMT