Each policy brief summarizes one of our white papers in a few pages. A brief gives the key points, the main evidence with its citations, and, on US federal topics, Swanson Reed's position in a labeled box. Briefs on other countries and on state programs are factual only and carry no recommendations. Every brief links to its full white paper, where the analysis and complete references can be found, and has a printable A4 version. Briefs are written for congressional and agency staff, journalists and advisers who need the substance of a paper without reading all of it. If you cite a brief, please use the "Cite this paper" box on its page or the formats on our citing our work page.
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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