Why do enquiries occur?
Partly, this is because it is difficult to apply guidelines to developing science and technology. In other words, sometimes the guidelines do not cover everything because they cannot predict all the incredible innovations that will occur.
In their latest update, HMRC announced that they are reviewing more claims in 2022 and will be using new measures from 1st April 2023 to help address anomalies and unforeseen consequences, as well incorrect, incomplete and fraudulent claims.
