The taxpayer filed an R&D claim for an AI-based “know your client” tool, supported by substantial evidence. HMRC rejected the claim, arguing it didn’t qualify as R&D since it didn’t advance overall knowledge. Despite further evidence and acknowledgment of the project’s impressiveness, HMRC maintained its stance. The taxpayer appealed, and the tribunal, while finding the HMRC officer honest and helpful, noted his lack of tech experience. The tribunal ultimately ruled that the project aimed to develop an AI process for client verification and risk profiling.