Significant changes to the R&D tax relief regimes will take action from April 2023, including expanding eligible costs for data and cloud storage purposes, restricting costs for overseas expenditure as well as a number of new measures to target abuse and fraud within the regime.

• What impact will the changes to R&D legislation have on your clients’ businesses?
• How can clients best maximise their R&D claim moving forward?
• What measures can be implemented to de-risk R&D claims and expediate the receipt of the benefit?