questionText: To ask the Chancellor of the Exchequer, what recent assessment her Department has made of the effectiveness of safeguards in the Research and Development (R&D) tax relief scheme to prevent misuse by third-party claims agents; and whether she is taking steps to ensure that R&D tax incentives are (a) directed towards genuine innovation and (b) not subject to potential abuse.
answerText: HMRC has implemented a number of policy and operational changes to the R&amp;D reliefs in recent years to improve overall levels of compliance. This includes mandating digital claims and requiring additional information, which has transformed the ability ...
heading: Research: Tax Allowances