questionText: To ask the Chancellor of the Exchequer, what steps his Department is taking to ensure that HM Revenue and Customs' definition of a competent professional is applied consistently when assessing research and development tax relief claims.
answerText: A competent professional is someone suitably qualified or experienced in the field. Having worked in a field or having an intelligent interest alone, does not make a person a competent professional. They must have enough knowledge and experience relevant ...
heading: Research: Tax Allowances