Suggestions for future R&D claims

My recent article ‘Researching the researchers’ (see Taxation 10 September 2020) has provoked considerable reaction. Writers always hope that their articles are read and I usually receive one or two pieces of feedback but the much greater response to this article suggests that I have struck a nerve.

Feedback has been positive: some readers have reached slightly different conclusions on specific points but nobody has said that I am completely on the wrong track. That of course is heartening although in some ways it would have been interesting if someone had really disagreed and said that what I had written was nonsense. If there is anybody out there who feels that is the case then please do not hold back – the pages of Taxation benefit from robust exchanges of views.

Costs claimed

I need say nothing more about concerns that claims are being...