Sarah Boyes is senior tax manager (R&D) at PKF Francis Clark. She spent a number of years in industry as an engineer after a mechanical engineering degree. Seven years ago Sarah moved into R&D consultancy. She started at a boutique company before moving to Moore Stephens/BDO and joined PKF Francis Clark in 2019. She can be contacted by email: Sarah.boyes@pkf-francisclark.co.uk.