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White papers, policy briefs and reference material on how advisers are paid for R&D tax credit claims, with every factual statement cited to a primary source.

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Our research looks at how contingent fees and other fee structures work in R&D tax credit engagements, what the rules say about them, and how claims are prepared, filed and reviewed. The white papers set out the analysis at length, and each has a short policy brief that summarizes it. Most of the work concerns the US federal credit under Section 41. Other papers record the rules in the six other countries the site covers, and those are factual only. Every factual statement is cited to a primary source, and Swanson Reed's position appears only in labeled boxes on US federal topics. We analyze the practice, not individual firms. Use the filters to browse by topic, country or type, and see our methodology for how the work is checked.

Featured white paper

White Paper No. 01

Contingent fees in R&D tax credit claims

White paper No. 01

Contingent fees in R&D tax credit claims

21 min read

IRS examiner guidance has described research credit refund claims as usually based on a study by an outside consultant, and some advisers are paid a share of the credit they calculate. This paper explains how such fees work, what the official record says about them, the incentives they create, and the case made for them.

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White papers and policy briefs, newest first. Filter by type, country or topic.

Showing 78 publications

Content
Methodology
How our research is done, which sources we rely on, how each claim is checked before publication, and how we correct mistakes.
4 min read
4 min read
Reference
Bibliography
Every source cited across the site, grouped by country and type of source.
2 min read
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Content
Citing our work
How to cite our white papers and policy briefs, and how to quote and link to the site.
3 min read
3 min read
White paper No. 01
Contingent fees in R&D tax credit claims
IRS examiner guidance has described research credit refund claims as usually based on a study by an outside consultant, and some advisers are paid a share of the credit they calculate. This paper explains how such fees work, what the official record says about them, the incentives they create, and the case made for them.
Fees
21 min read
US
21 min read
White paper No. 02
The rules on contingent fees in US tax practice
Two sets of rules restrict contingent fees for federal tax work: Treasury's Circular 230 and the AICPA Code of Professional Conduct. This paper sets out what each says, what the courts decided in Loving v. IRS and Ridgely v. Lew, what Treasury proposed in 2024, and the gaps that remain for research credit claims.
Professional standards
19 min read
US
19 min read
White paper No. 03
Refund claims and the research credit
Since January 2022 the IRS has required specific information with every refund claim that includes the federal research credit, and it narrowed those requirements in June 2024. This paper sets out what changed, the reasons the IRS gave, how claims are now screened, and how the rules on contingent fees apply to refund claims.
Refund claims
18 min read
US
18 min read
White paper No. 04
Form 6765 Section G and claim transparency
The IRS has redesigned Form 6765 so that most research credit claimants report their qualified research expenses business component by business component. This paper explains what the new Section G asks, why the IRS says it made the change, what the new information reveals about a claim, and what it still does not show.
Disclosure
17 min read
US
17 min read
White paper No. 05
Preparer regulation after Loving v. IRS
In 2014 a federal appeals court held that the IRS cannot require paid tax return preparers to pass a test, take continuing education or register. This paper sets out who may prepare a federal research credit claim since that decision, which rules reach them, and what the claim tells the IRS about the person who prepared it.
Preparers
22 min read
US
22 min read
White paper No. 06
Adviser fee rules in seven countries
How the United States, the United Kingdom, Ireland, Canada and Singapore, and their main professional bodies, treat contingent fees for preparing research and development tax claims. A factual comparison drawn from statute, official guidance and published professional codes.
International
23 min read
23 min read
White paper No. 07
The UK experience with R&D claim quality
Between 2021 and 2026 the United Kingdom changed how research and development tax relief is claimed, checked and paid, after HMRC measured high levels of error and fraud. This paper sets out what changed, including the merged scheme, the additional information form and claim notification, and what HMRC and the National Audit Office have reported since.
Claim quality
17 min read
UK
17 min read
White paper No. 09
Canada SR&ED and contingency fees
Canada studied contingency fees for SR&ED claims in 2012 and responded in 2013 with a disclosure rule rather than a cap or ban. This paper sets out how the fees operate, what the claim preparer rules require, and who bears the consequences when a claim is reduced.
Fees
23 min read
CA
23 min read
White paper No. 10
Ireland and Singapore claim controls
Ireland and Singapore both let companies self-assess their R&D tax claims, but they use different controls around the claim. This paper sets out Ireland's pre-filing notification and expert consultation, Singapore's R&D Claim Form, Technical Advisory Panel and assurance framework, and what each asks of the people who prepare claims.
International
18 min read
18 min read
White paper No. 11
Who pays for an overclaim
When a research credit claim is reduced, the law decides who repays the credit, who pays interest and who can be penalized. This paper sets out how those costs fall on the claimant and on the preparer under federal law, compares the position in the United Kingdom, Canada and Ireland, and explains why the allocation matters for how advisers are paid.
Enforcement
21 min read
US
21 min read
White paper No. 12
Fee disclosure models
Tax systems and other regulated professions use several designs to disclose how advisers are paid: to the authority on the claim, to the client before engagement, and to the public. This paper compares those designs, sets out what each can and cannot do, and notes where regulators have paired disclosure with limits on contingent pay.
Disclosure
20 min read
US
20 min read
White paper No. 13
Accountability of claim preparers
How five countries identify the advisers who prepare research and development tax claims, which penalties can reach those advisers, and where responsibility for an incorrect claim finally rests. The paper describes the rules factually and makes no recommendation.
Preparers
25 min read
25 min read
White paper No. 14
The economics of claim preparation
An analysis of how the way an adviser is paid can shape the work done on a federal research credit claim and the claim that is filed. It uses only the law, official statements and official data, and says plainly where the data does not exist.
Fees
18 min read
US
18 min read
White paper No. 15
Policy options for Congress
The legislative and regulatory options available to Congress on how federal research credit claims are prepared and paid for, from leaving the matter to Treasury to a statutory prohibition, with the trade-offs of each.
Legislation
19 min read
US
19 min read
White paper No. 16
International lessons for US policy
What the measures taken in the United Kingdom, Ireland, Canada and Singapore suggest for federal policy on how research credit claims are prepared and paid for. Other countries are described factually; the only recommendations are for the United States.
International
22 min read
US
22 min read
White paper No. 17
Refundable credits and cash payouts
Where a research credit is paid in cash to a start-up or a loss-making company, a fee calculated on the credit is paid from money the company has already received. This paper examines whether the official record in the United States and other countries shows success-fee risk concentrating where credits are paid in cash, and why.
Start-ups
24 min read
US
24 min read
White paper No. 18
Engagement contract terms
The engagement letter sets the terms on which a research credit claim is prepared and paid for. This paper examines four of those terms: multi-year commitments, automatic renewal, fees charged on the gross claim, and what happens to the fee when a claim is examined.
Fees
19 min read
US
19 min read
White paper No. 19
Referral commissions and sales practices
Research credit claims often begin with an introduction or a sales call rather than a request from the business. This paper sets out what professional rules and tax authorities say about referral fees paid to accountants, unsolicited approaches and sales incentives, and how those practices interact with fees calculated as a share of the credit.
Preparers
19 min read
US
19 min read
White paper No. 20
The cost to genuine claimants
When a tax authority finds that many research and development claims are wrong, it responds with measures that apply to every claimant: more information, more checks, slower payments and, sometimes, less generous rates. This paper sets out what the official record shows about those costs, in the United Kingdom, the United States and elsewhere.
Enforcement
17 min read
US
17 min read
White paper No. 21
Fee caps and bans in other claims markets
Lawmakers and regulators have limited percentage fees in several markets where advisers help people claim money from a public scheme. This paper describes the fee limits on UK claims management firms, the 2025 federal rules for employee retention credit advisers and Canada's cap on disability tax credit fees, and what they show for the federal research credit.
Fees
21 min read
US
21 min read
White paper No. 22
Alternative fee models
Fixed, hourly, capped and hybrid fees for federal research credit work, how each fits the federal definition of a contingent fee, and what a practice has to change to move away from success fees.
Fees
18 min read
US
18 min read
White paper No. 23
The case for success fees, examined
Success fees for federal research credit claims are defended on grounds of access, cash flow, risk sharing, alignment and choice. This paper sets out each argument in its strongest form, with the official record that supports it, and then answers it.
Fees
19 min read
US
19 min read
White paper No. 24
Software and AI-generated claims
Some federal research credit claims are now prepared with software that calculates the credit or drafts the technical narrative, and such software can be priced at a fixed fee or as a share of the credit. This paper sets out what the law requires of a claim, how the existing rules on preparers and practitioners apply to automated tools, and where the gaps are.
Preparers
18 min read
US
18 min read
White paper No. 25
When the adviser disappears
A research credit claim can be examined years after it is filed, by which time the adviser who prepared it may have closed. This paper sets out who bears the liability, what happens to the records, and what a business can recover through fee refunds, professional indemnity insurance or a claim against a dissolved firm.
Preparers
19 min read
US
19 min read
White paper No. 26
What the data shows and what it does not
Tax authorities in the five countries covered by this site publish very different information about research and development claims. This paper reports what each publishes on error rates, reviews and adjustments, and says plainly where the data does not exist.
Data
17 min read
17 min read
White paper No. 27
Auditor independence and contingent fees
An accounting firm may not charge its audit client a contingent fee for any service, including tax work. A firm that prepares a research credit claim without auditing the business, and without being bound by a professional code, faces no such rule. This paper explains the rules, the reasons given for them, and why the line falls where it does.
Professional standards
20 min read
US
20 min read
White paper No. 28
Amended returns after the 2025 research expensing changes
In July 2025 Congress restored the immediate deduction for domestic research costs and gave some businesses a limited window to apply it to earlier years by amended return. This paper explains how the change works, where it meets the research credit and refund claim rules, and the part contingent fees may play.
Refund claims
23 min read
US
23 min read
White paper No. 29
The payroll tax offset and start-ups
Since 2016 a qualified small business can use part of its federal research credit against its payroll taxes, which turns the credit into cash for start-ups with no income tax to pay. This paper sets out how the offset works, what the official record shows about its use and its errors, and why the way a claim is paid for matters more for these companies than for most.
Start-ups
19 min read
US
19 min read
White paper No. 30
State research credits and state fee rules
Several states offer their own research credits, and some build them on the federal Section 41 rules and federal Form 6765. This paper describes the credits in four states, what selected state boards of accountancy say about contingent fees, and whom those board rules reach. It describes the rules only and makes no recommendation for any state.
State programs
17 min read
US
17 min read
White paper No. 31
Promoter penalties and injunctions
Federal law gives the IRS and the courts several tools against people who prepare or promote improper tax claims: civil penalties, injunctions and professional sanctions. This paper sets out what each tool requires, how each applies to research credit claims, and what the public record shows about their use.
Enforcement
20 min read
US
20 min read
White paper No. 32
HMRC error and fraud estimates
Since 2019 to 2020 HMRC has estimated how much of the money paid out through the UK research and development reliefs was claimed in error or by fraud. This paper sets out how those estimates are made, how they have been revised, what the random enquiry programmes found, and the policy response that followed.
Data
19 min read
UK
19 min read
White paper No. 33
What UK tribunal decisions show
Most disputes over UK research and development relief are settled with HMRC, but some reach the First-tier Tribunal. This paper reviews published decisions from 2024 to 2026 and sets out what they show about the evidence a claim needs, the documents prepared for it, and who bears the consequences when it fails.
Enforcement
18 min read
UK
18 min read
White paper No. 34
Mandatory tax adviser registration in the UK
From 2026 the United Kingdom requires paid tax advisers who deal with HMRC for clients to register with HMRC and meet conditions. This paper sets out what registration requires of advisers who prepare research and development relief claims, how it is enforced, and what it does not cover.
Preparers
20 min read
UK
20 min read
White paper No. 35
Canada's federal review of contingency fees
In 2012 the Department of Finance and the Canada Revenue Agency consulted on contingency fees charged for preparing SR&ED claims. This paper sets out what the review examined, what was submitted to it, and the claim preparer disclosure rules that followed from 2014.
Fees
19 min read
CA
19 min read
White paper No. 36
Provincial CPA rules on contingent fees
Canada's provincial CPA bodies each publish a code of professional conduct with a rule on contingent fees. This paper sets out what those rules say, what they leave open for work on SR&ED claims, and how the federal claim form records the fee.
Fees
19 min read
CA
19 min read
White paper No. 41
Ireland's payable instalments and fee timing
Ireland pays larger R&D corporation tax credits in three annual instalments, and Revenue can examine a claim after it has been paid. This paper explains, with labelled illustrative arithmetic, how that timetable interacts with when a success fee falls due.
Fees
24 min read
IE
24 min read
White paper No. 42
Singapore's Productivity and Innovation Credit abuse
The Productivity and Innovation Credit let Singapore businesses convert qualifying spending, including R&D, into cash. This paper sets out how the cash payout was abused, as recorded by IRAS, the Ministry of Finance and the courts, the role intermediaries played in the recorded cases, and the penalties on promoters and others who assist that followed.
Enforcement
18 min read
SG
18 min read
Hub
Policy briefs
Short summaries of each white paper, written for readers who need the main points and sources quickly.
1 min read
1 min read
Policy brief No. 01
Contingent fees in R&D tax credit claims (brief)
Some federal research credit claims are prepared for a fee calculated as a share of the credit. This brief summarizes how those fees work, the incentive they create, the rules that restrict them and where those rules stop.
Fees
7 min read
US
7 min read
Policy brief No. 02
The rules on contingent fees in US tax practice (brief)
Circular 230 and the AICPA Code both restrict contingent fees for preparing returns and refund claims, but neither reaches everyone who prepares a federal research credit claim. This brief summarizes the rules, the 2014 court decisions and the 2024 proposal.
Professional standards
7 min read
US
7 min read
Policy brief No. 03
Refund claims and the research credit (brief)
Since 2022 the IRS has required specific information with every research credit refund claim, and it narrowed the list in 2024. This brief summarizes what changed and why, and how the rules on contingent fees apply to refund claims.
Refund claims
6 min read
US
6 min read
Policy brief No. 04
Form 6765 Section G and claim transparency (brief)
From tax years beginning after 2025, most research credit claimants must report their expenses by business component in Section G of Form 6765. This brief summarizes what Section G asks, why the IRS added it, and what it does and does not reveal.
Disclosure
6 min read
US
6 min read
Policy brief No. 05
Preparer regulation after Loving v. IRS (brief)
Since a 2014 appeals court decision, the IRS cannot require paid tax return preparers to pass a test or register. This brief summarizes who may prepare a federal research credit claim today, which rules reach them, and why the fee rules depend on who prepares the claim.
Preparers
7 min read
US
7 min read
Policy brief No. 06
Adviser fee rules in seven countries (brief)
A short comparison of how five countries and their main professional bodies treat contingent fees for preparing research and development tax claims, drawn from statute, official guidance and published professional codes.
International
8 min read
8 min read
Policy brief No. 07
The UK experience with R&D claim quality (brief)
A short account of how the United Kingdom changed the way research and development tax relief is claimed, checked and paid after HMRC measured high error and fraud, and what HMRC and the National Audit Office have reported since.
Claim quality
6 min read
UK
6 min read
Policy brief No. 09
Canada SR&ED and contingency fees (brief)
Canada consulted on contingency fees for SR&ED claims in 2012 and chose disclosure over restriction. This brief summarizes the claim preparer rules, the penalties, and what the official record does and does not show.
Fees
7 min read
CA
7 min read
Policy brief No. 10
Ireland and Singapore claim controls (brief)
Ireland and Singapore both let companies self-assess R&D tax claims and both control them in different ways. This brief summarizes Ireland's pre-filing notification and expert consultation and Singapore's R&D Claim Form, Technical Advisory Panel and assurance framework.
International
5 min read
5 min read
Policy brief No. 11
Who pays for an overclaim (brief)
When a federal research credit claim is reduced, the taxpayer repays the credit with interest and may owe a penalty, while the preparer is penalized only if its position fell below a legal standard. This brief summarizes the allocation and how it compares abroad.
Enforcement
7 min read
US
7 min read
Policy brief No. 12
Fee disclosure models (brief)
Fee disclosure can go to the tax authority, to the client or to the public. This brief compares the designs used in tax and other regulated professions, and notes where regulators have paired disclosure with limits on contingent pay.
Disclosure
7 min read
US
7 min read
Policy brief No. 13
Accountability of claim preparers (brief)
A summary of how five countries identify the advisers who prepare research and development tax claims, the penalties that can reach them, and where responsibility for an incorrect claim rests. Factual only.
Preparers
8 min read
8 min read
Policy brief No. 14
The economics of claim preparation (brief)
A summary of how the way an adviser is paid can shape the work done on a federal research credit claim and the claim that is filed, using only the law, official statements and official data.
Fees
7 min read
US
7 min read
Policy brief No. 15
Policy options for Congress (brief)
A summary of the options open to Congress on how federal research credit claims are prepared and paid for, with what each would and would not do.
Legislation
7 min read
US
7 min read
Policy brief No. 16
International lessons for US policy (brief)
A summary of what measures in four other countries suggest for federal policy on how research credit claims are prepared and paid for. Other countries are described factually; the only recommendation is for the United States.
International
8 min read
US
8 min read
Policy brief No. 17
Refundable credits and cash payouts (brief)
When a research credit is paid as cash, a fee calculated on it can be paid from money the company has already received. This brief summarizes what official records in the United States and abroad say about fees where credits are paid in cash.
Start-ups
7 min read
US
7 min read
Policy brief No. 18
Engagement contract terms (brief)
Multi-year commitments, automatic renewal, fees on the gross claim and fee terms after an examination shape what a research credit claim costs a business. This brief summarizes what federal rules and tax authorities say about each.
Fees
7 min read
US
7 min read
Policy brief No. 19
Referral commissions and sales practices (brief)
Referral fees paid to introducers, unsolicited sales approaches and commission-based sales pay can all link the people who bring a business to an adviser to the size of its claim. This brief summarizes the rules and official warnings.
Preparers
6 min read
US
6 min read
Policy brief No. 20
The cost to genuine claimants (brief)
High levels of incorrect claims lead tax authorities to ask more of every claimant, check more claims, pay more slowly and sometimes cut rates. This brief summarizes the official record of those costs and where fee structure fits.
Enforcement
6 min read
US
6 min read
Policy brief No. 21
Fee caps and bans in other claims markets (brief)
The UK, Canada and the US Congress have each acted on fees calculated as a share of money claimed from a public scheme. This brief summarizes what they did, why, and what it shows for the federal research credit.
Fees
6 min read
US
6 min read
Policy brief No. 22
Alternative fee models (brief)
A short guide to fixed, hourly, capped and hybrid fees for federal research credit work, tested against Treasury's definition of a contingent fee.
Fees
6 min read
US
6 min read
Policy brief No. 23
The case for success fees, examined (brief)
Success fees for research credit claims are defended on grounds of access, cash flow, risk sharing, alignment and review. This brief sets out each argument fairly and summarizes the answer to it.
Fees
6 min read
US
6 min read
Policy brief No. 24
Software and AI-generated claims (brief)
Software now calculates research credits and drafts technical narratives, and some of it is priced as a share of the credit. This brief summarizes what a claim must contain and how the federal rules on preparers and fees apply to automated tools.
Preparers
6 min read
US
6 min read
Policy brief No. 25
When the adviser disappears (brief)
A research credit claim can be examined after the adviser who prepared it has closed. This brief summarizes who bears the liability, what happens to the records and what a business can recover.
Preparers
7 min read
US
7 min read
Policy brief No. 26
What the data shows and what it does not (brief)
Tax authorities in five countries publish very different information about R&D claims. This brief summarizes what each publishes on error, reviews and adjustments, and where the data does not exist.
Data
6 min read
6 min read
Policy brief No. 27
Auditor independence and contingent fees (brief)
Auditors may not charge their audit clients contingent fees for any service, including tax work, while some preparers of research credit claims face no fee rule at all. This brief summarizes the rules, the reasons regulators gave for them, and where the line falls.
Professional standards
7 min read
US
7 min read
Policy brief No. 28
Amended returns after the 2025 research expensing changes (brief)
The 2025 restoration of research expensing let eligible small businesses reach back to 2022 by amended return. This brief summarizes the rules, where the research credit enters, and why the federal contingent fee rule does not reach most of this work.
Refund claims
7 min read
US
7 min read
Policy brief No. 29
The payroll tax offset and start-ups (brief)
A qualified small business can use part of its federal research credit against payroll taxes, which turns the credit into near term cash for start-ups. This brief summarizes how the offset works, what the official record shows, and why fee arrangements matter for these companies.
Start-ups
6 min read
US
6 min read
Policy brief No. 30
State research credits and state fee rules (brief)
Several state research credits are built on the federal Section 41 rules and follow the federal Form 6765. This brief summarizes the credits in four states and what selected state boards of accountancy say about contingent fees. It describes the rules only.
State programs
6 min read
US
6 min read
Policy brief No. 31
Promoter penalties and injunctions (brief)
Federal law provides civil penalties, court injunctions and professional sanctions against people who prepare or promote improper tax claims. This brief summarizes what each requires, how it applies to research credit claims, and what the public record shows about its use.
Enforcement
7 min read
US
7 min read
Policy brief No. 32
HMRC error and fraud estimates (brief)
A short account of how HMRC estimates error and fraud in the UK research and development reliefs, how the estimates changed when it began random enquiries, and the measures that followed.
Data
6 min read
UK
6 min read
Policy brief No. 33
What UK tribunal decisions show (brief)
A short account of what published First-tier Tribunal decisions on UK research and development relief, from 2024 to 2026, show about the evidence a claim needs, the documents prepared for it, and who bears the consequences when it fails.
Enforcement
6 min read
UK
6 min read
Policy brief No. 34
Mandatory tax adviser registration in the UK (brief)
A short account of the UK requirement, introduced in 2026, for paid tax advisers who deal with HMRC for clients to register, what it means for research and development relief claims, and what it leaves out.
Preparers
7 min read
UK
7 min read
Policy brief No. 35
Canada's federal review of contingency fees (brief)
A short account of the 2012 federal review of contingency fees for SR&ED claims, what was submitted to it, and the claim preparer disclosure rules that applied from 2014.
Fees
7 min read
CA
7 min read
Policy brief No. 36
Provincial CPA rules on contingent fees (brief)
A short guide to what Canada's provincial CPA codes say about contingent fees, what they leave open for SR&ED work, and how the federal claim form records the fee.
Fees
6 min read
CA
6 min read
Policy brief No. 41
Ireland's payable instalments and fee timing (brief)
Ireland pays larger R&D corporation tax credits in three annual instalments and can review a claim after payment. This brief summarizes how that timetable lines up with when a success fee falls due.
Fees
6 min read
IE
6 min read
Policy brief No. 42
Singapore's Productivity and Innovation Credit abuse (brief)
A short account of how the Productivity and Innovation Credit cash payout was abused, what IRAS and the courts recorded about the intermediaries involved, and the penalties and new offences that followed.
Enforcement
7 min read
SG
7 min read

Policy briefs

Two pages each, written for readers who need the argument and the recommendation quickly.

Policy brief No. 01
Contingent fees in R&D tax credit claims (brief)
Policy brief No. 02
The rules on contingent fees in US tax practice (brief)
Policy brief No. 03
Refund claims and the research credit (brief)
Policy brief No. 04
Form 6765 Section G and claim transparency (brief)
Policy brief No. 05
Preparer regulation after Loving v. IRS (brief)
Policy brief No. 06
Adviser fee rules in seven countries (brief)
Policy brief No. 07
The UK experience with R&D claim quality (brief)
Policy brief No. 09
Canada SR&ED and contingency fees (brief)
Policy brief No. 10
Ireland and Singapore claim controls (brief)
Policy brief No. 11
Who pays for an overclaim (brief)
Policy brief No. 12
Fee disclosure models (brief)
Policy brief No. 13
Accountability of claim preparers (brief)
Policy brief No. 14
The economics of claim preparation (brief)
Policy brief No. 15
Policy options for Congress (brief)
Policy brief No. 16
International lessons for US policy (brief)
Policy brief No. 17
Refundable credits and cash payouts (brief)
Policy brief No. 18
Engagement contract terms (brief)
Policy brief No. 19
Referral commissions and sales practices (brief)
Policy brief No. 20
The cost to genuine claimants (brief)
Policy brief No. 21
Fee caps and bans in other claims markets (brief)
Policy brief No. 22
Alternative fee models (brief)
Policy brief No. 23
The case for success fees, examined (brief)
Policy brief No. 24
Software and AI-generated claims (brief)
Policy brief No. 25
When the adviser disappears (brief)
Policy brief No. 26
What the data shows and what it does not (brief)
Policy brief No. 27
Auditor independence and contingent fees (brief)
Policy brief No. 28
Amended returns after the 2025 research expensing changes (brief)
Policy brief No. 29
The payroll tax offset and start-ups (brief)
Policy brief No. 30
State research credits and state fee rules (brief)
Policy brief No. 31
Promoter penalties and injunctions (brief)
Policy brief No. 32
HMRC error and fraud estimates (brief)
Policy brief No. 33
What UK tribunal decisions show (brief)
Policy brief No. 34
Mandatory tax adviser registration in the UK (brief)
Policy brief No. 35
Canada's federal review of contingency fees (brief)
Policy brief No. 36
Provincial CPA rules on contingent fees (brief)
Policy brief No. 41
Ireland's payable instalments and fee timing (brief)
Policy brief No. 42
Singapore's Productivity and Innovation Credit abuse (brief)

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