Tax authorities have taken a strong interest in R&D relief, addressing concerns about dubious claims. Recent measures aimed at curbing abuse have also affected legitimate claims, leading to criticism of HMRC’s approach. A new development involves the use of FA 1998, Sch 18 para 16 powers to remove claims from returns. This power is typically associated with correcting minor errors, not challenging the content of a return. However, it allows HMRC to amend a return if they have reason to believe it’s incorrect based on available information. This raises questions about the criteria used, such as a company’s business nature or its advisers’ track record, which may lead to legal challenges in the future.