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Core

5 pages
PagePathUpdated
Home/
Start here/start-here
Contact/contact
FAQs/faqs
Sitemap/sitemap

Issues

11 pages
PagePathUpdated
Issues/issues
How success fees work/issues/how-success-fees-work
The incentive problem/issues/the-incentive-problem
Who bears the risk of an overclaim/issues/who-bears-the-risk-of-an-overclaim
Amended and refund claims/issues/amended-and-refund-claims
Information gaps for businesses/issues/information-gaps-for-businesses
Professional standards and their limits/issues/professional-standards-and-their-limits
Unregulated claim preparers/issues/unregulated-claim-preparers
What tax authorities changed/issues/what-tax-authorities-changed
What good practice looks like/issues/what-good-practice-looks-like
The case for reform/issues/the-case-for-reform

Research

79 pages
PagePathUpdated
Research/research
Methodology/research/methodology
Bibliography/research/bibliography
Citing our work/research/citing-our-work
Contingent fees in R&D tax credit claims/research/white-papers/contingent-fees-in-rd-tax-credit-claims
The rules on contingent fees in US tax practice/research/white-papers/the-rules-on-contingent-fees-in-us-tax-practice
Refund claims and the research credit/research/white-papers/refund-claims-and-the-research-credit
Form 6765 Section G and claim transparency/research/white-papers/form-6765-section-g-and-claim-transparency
Preparer regulation after Loving v. IRS/research/white-papers/preparer-regulation-after-loving-v-irs
Adviser fee rules in seven countries/research/white-papers/adviser-fee-rules-in-seven-countries
The UK experience with R&D claim quality/research/white-papers/the-uk-experience-with-rd-claim-quality
Canada SR&ED and contingency fees/research/white-papers/canada-sred-and-contingency-fees
Ireland and Singapore claim controls/research/white-papers/ireland-and-singapore-claim-controls
Who pays for an overclaim/research/white-papers/who-pays-for-an-overclaim
Fee disclosure models/research/white-papers/fee-disclosure-models
Accountability of claim preparers/research/white-papers/accountability-of-claim-preparers
The economics of claim preparation/research/white-papers/the-economics-of-claim-preparation
Policy options for Congress/research/white-papers/policy-options-for-congress
International lessons for US policy/research/white-papers/international-lessons-for-us-policy
Refundable credits and cash payouts/research/white-papers/refundable-credits-and-cash-payouts
Engagement contract terms/research/white-papers/engagement-contract-terms
Referral commissions and sales practices/research/white-papers/referral-commissions-and-sales-practices
The cost to genuine claimants/research/white-papers/the-cost-to-genuine-claimants
Fee caps and bans in other claims markets/research/white-papers/fee-caps-and-bans-in-other-claims-markets
Alternative fee models/research/white-papers/alternative-fee-models
The case for success fees, examined/research/white-papers/the-case-for-success-fees-examined
Software and AI-generated claims/research/white-papers/software-and-ai-generated-claims
When the adviser disappears/research/white-papers/when-the-adviser-disappears
What the data shows and what it does not/research/white-papers/what-the-data-shows
Auditor independence and contingent fees/research/white-papers/auditor-independence-and-contingent-fees
Amended returns after the 2025 research expensing changes/research/white-papers/amended-returns-after-the-2025-research-expensing-changes
The payroll tax offset and start-ups/research/white-papers/the-payroll-tax-offset-and-start-ups
State research credits and state fee rules/research/white-papers/state-research-credits-and-state-fee-rules
Promoter penalties and injunctions/research/white-papers/promoter-penalties-and-injunctions
HMRC error and fraud estimates/research/white-papers/hmrc-error-and-fraud-estimates
What UK tribunal decisions show/research/white-papers/what-uk-tribunal-decisions-show
Mandatory tax adviser registration in the UK/research/white-papers/mandatory-tax-adviser-registration-in-the-uk
Canada's federal review of contingency fees/research/white-papers/canada-federal-review-of-contingency-fees
Provincial CPA rules on contingent fees/research/white-papers/provincial-cpa-rules-on-contingent-fees
Ireland's payable instalments and fee timing/research/white-papers/ireland-payable-instalments-and-fee-timing
Singapore's Productivity and Innovation Credit abuse/research/white-papers/singapore-productivity-and-innovation-credit-abuse
Policy briefs/research/briefs
Contingent fees in R&D tax credit claims (brief)/research/briefs/contingent-fees-in-rd-tax-credit-claims
The rules on contingent fees in US tax practice (brief)/research/briefs/the-rules-on-contingent-fees-in-us-tax-practice
Refund claims and the research credit (brief)/research/briefs/refund-claims-and-the-research-credit
Form 6765 Section G and claim transparency (brief)/research/briefs/form-6765-section-g-and-claim-transparency
Preparer regulation after Loving v. IRS (brief)/research/briefs/preparer-regulation-after-loving-v-irs
Adviser fee rules in seven countries (brief)/research/briefs/adviser-fee-rules-in-seven-countries
The UK experience with R&D claim quality (brief)/research/briefs/the-uk-experience-with-rd-claim-quality
Canada SR&ED and contingency fees (brief)/research/briefs/canada-sred-and-contingency-fees
Ireland and Singapore claim controls (brief)/research/briefs/ireland-and-singapore-claim-controls
Who pays for an overclaim (brief)/research/briefs/who-pays-for-an-overclaim
Fee disclosure models (brief)/research/briefs/fee-disclosure-models
Accountability of claim preparers (brief)/research/briefs/accountability-of-claim-preparers
The economics of claim preparation (brief)/research/briefs/the-economics-of-claim-preparation
Policy options for Congress (brief)/research/briefs/policy-options-for-congress
International lessons for US policy (brief)/research/briefs/international-lessons-for-us-policy
Refundable credits and cash payouts (brief)/research/briefs/refundable-credits-and-cash-payouts
Engagement contract terms (brief)/research/briefs/engagement-contract-terms
Referral commissions and sales practices (brief)/research/briefs/referral-commissions-and-sales-practices
The cost to genuine claimants (brief)/research/briefs/the-cost-to-genuine-claimants
Fee caps and bans in other claims markets (brief)/research/briefs/fee-caps-and-bans-in-other-claims-markets
Alternative fee models (brief)/research/briefs/alternative-fee-models
The case for success fees, examined (brief)/research/briefs/the-case-for-success-fees-examined
Software and AI-generated claims (brief)/research/briefs/software-and-ai-generated-claims
When the adviser disappears (brief)/research/briefs/when-the-adviser-disappears
What the data shows and what it does not (brief)/research/briefs/what-the-data-shows
Auditor independence and contingent fees (brief)/research/briefs/auditor-independence-and-contingent-fees
Amended returns after the 2025 research expensing changes (brief)/research/briefs/amended-returns-after-the-2025-research-expensing-changes
The payroll tax offset and start-ups (brief)/research/briefs/the-payroll-tax-offset-and-start-ups
State research credits and state fee rules (brief)/research/briefs/state-research-credits-and-state-fee-rules
Promoter penalties and injunctions (brief)/research/briefs/promoter-penalties-and-injunctions
HMRC error and fraud estimates (brief)/research/briefs/hmrc-error-and-fraud-estimates
What UK tribunal decisions show (brief)/research/briefs/what-uk-tribunal-decisions-show
Mandatory tax adviser registration in the UK (brief)/research/briefs/mandatory-tax-adviser-registration-in-the-uk
Canada's federal review of contingency fees (brief)/research/briefs/canada-federal-review-of-contingency-fees
Provincial CPA rules on contingent fees (brief)/research/briefs/provincial-cpa-rules-on-contingent-fees
Ireland's payable instalments and fee timing (brief)/research/briefs/ireland-payable-instalments-and-fee-timing
Singapore's Productivity and Innovation Credit abuse (brief)/research/briefs/singapore-productivity-and-innovation-credit-abuse

Policy

15 pages
PagePathUpdated
Policy/policy
Our position/policy/our-position
Recommendations/policy/recommendations
Fee disclosure on the claim/policy/recommendations/fee-disclosure-on-the-claim
Limits on contingent fees for refund claims/policy/recommendations/limits-on-contingent-fees-for-refund-claims
Preparer identification/policy/recommendations/preparer-identification
Shared responsibility for overclaims/policy/recommendations/shared-responsibility-for-overclaims
Professional standards for claim preparers/policy/recommendations/professional-standards-for-claim-preparers
Data and reporting/policy/recommendations/data-and-reporting
For Congress/policy/for-congress
For Treasury and the IRS/policy/for-treasury-and-irs
For professional bodies/policy/for-professional-bodies
Legislative tracker/policy/legislative-tracker
Consultation responses/policy/consultation-responses
Get involved/policy/get-involved

Jurisdictions

69 pages
PagePathUpdated
Jurisdictions/jurisdictions
United States: Overview/jurisdictions/us
United States: Fee rules/jurisdictions/us/fee-rules
United States: Professional body rules/jurisdictions/us/professional-body-rules
United States: Adviser registration/jurisdictions/us/adviser-registration
United States: Preparer identification/jurisdictions/us/preparer-identification
United States: Claim integrity measures/jurisdictions/us/claim-integrity-measures
United States: Reviews and audits/jurisdictions/us/reviews-and-audits
United States: Penalties/jurisdictions/us/penalties
United States: Disputes and appeals/jurisdictions/us/disputes-and-appeals
United States: Sources/jurisdictions/us/sources
United States: Circular 230 section 10.27/jurisdictions/us/circular-230-section-10-27
United States: AICPA Rule 1.510/jurisdictions/us/aicpa-rule-1-510
United States: Refund claim requirements/jurisdictions/us/refund-claim-requirements
United States: Form 6765 Section G/jurisdictions/us/form-6765-section-g
United Kingdom: Overview/jurisdictions/uk
United Kingdom: Fee rules/jurisdictions/uk/fee-rules
United Kingdom: Professional body rules/jurisdictions/uk/professional-body-rules
United Kingdom: Adviser registration/jurisdictions/uk/adviser-registration
United Kingdom: Preparer identification/jurisdictions/uk/preparer-identification
United Kingdom: Claim integrity measures/jurisdictions/uk/claim-integrity-measures
United Kingdom: Reviews and audits/jurisdictions/uk/reviews-and-audits
United Kingdom: Penalties/jurisdictions/uk/penalties
United Kingdom: Disputes and appeals/jurisdictions/uk/disputes-and-appeals
United Kingdom: Sources/jurisdictions/uk/sources
United Kingdom: HMRC Standard for Agents/jurisdictions/uk/hmrc-standard-for-agents
United Kingdom: Additional Information Form/jurisdictions/uk/additional-information-form
United Kingdom: Claim notification/jurisdictions/uk/claim-notification
Ireland: Overview/jurisdictions/ie
Ireland: Fee rules/jurisdictions/ie/fee-rules
Ireland: Professional body rules/jurisdictions/ie/professional-body-rules
Ireland: Adviser registration/jurisdictions/ie/adviser-registration
Ireland: Preparer identification/jurisdictions/ie/preparer-identification
Ireland: Claim integrity measures/jurisdictions/ie/claim-integrity-measures
Ireland: Reviews and audits/jurisdictions/ie/reviews-and-audits
Ireland: Penalties/jurisdictions/ie/penalties
Ireland: Disputes and appeals/jurisdictions/ie/disputes-and-appeals
Ireland: Sources/jurisdictions/ie/sources
Ireland: Pre-filing notification/jurisdictions/ie/pre-filing-notification
Ireland: Expert consultation/jurisdictions/ie/expert-consultation
Ireland: Revenue code of practice/jurisdictions/ie/revenue-code-of-practice
Canada: Overview/jurisdictions/ca
Canada: Fee rules/jurisdictions/ca/fee-rules
Canada: Professional body rules/jurisdictions/ca/professional-body-rules
Canada: Adviser registration/jurisdictions/ca/adviser-registration
Canada: Preparer identification/jurisdictions/ca/preparer-identification
Canada: Claim integrity measures/jurisdictions/ca/claim-integrity-measures
Canada: Reviews and audits/jurisdictions/ca/reviews-and-audits
Canada: Penalties/jurisdictions/ca/penalties
Canada: Disputes and appeals/jurisdictions/ca/disputes-and-appeals
Canada: Sources/jurisdictions/ca/sources
Canada: Contingency fees in SR&ED/jurisdictions/ca/contingency-fees-in-sred
Canada: Claim preparer information penalty/jurisdictions/ca/claim-preparer-information-penalty
Canada: Form T661 claim preparer details/jurisdictions/ca/form-t661-claim-preparer-details
Canada: Pre-claim approval/jurisdictions/ca/pre-claim-approval
Singapore: Overview/jurisdictions/sg
Singapore: Fee rules/jurisdictions/sg/fee-rules
Singapore: Professional body rules/jurisdictions/sg/professional-body-rules
Singapore: Adviser registration/jurisdictions/sg/adviser-registration
Singapore: Preparer identification/jurisdictions/sg/preparer-identification
Singapore: Claim integrity measures/jurisdictions/sg/claim-integrity-measures
Singapore: Reviews and audits/jurisdictions/sg/reviews-and-audits
Singapore: Penalties/jurisdictions/sg/penalties
Singapore: Disputes and appeals/jurisdictions/sg/disputes-and-appeals
Singapore: Sources/jurisdictions/sg/sources
Singapore: Claim form requirements/jurisdictions/sg/claim-form-requirements
Singapore: Accredited tax professionals/jurisdictions/sg/accredited-tax-professionals
Singapore: Voluntary disclosure programme/jurisdictions/sg/voluntary-disclosure-programme
Singapore: Cash payout controls/jurisdictions/sg/cash-payout-controls

Compare

15 pages
PagePathUpdated
Compare/compare
Contingent fee rules by country/compare/contingent-fee-rules
Professional body rules by country/compare/professional-body-rules
Adviser registration by country/compare/adviser-registration
Preparer identification by country/compare/preparer-identification
Claim integrity measures by country/compare/claim-integrity-measures
Penalties by country/compare/penalties
Reviews and audits by country/compare/reviews-and-audits
Disputes and appeals by country/compare/disputes-and-appeals
US vs UK/compare/us-vs-uk
US vs Canada/compare/us-vs-canada
US vs Ireland/compare/us-vs-ireland
US vs Singapore/compare/us-vs-singapore
UK vs Ireland/compare/uk-vs-ireland
Canada vs UK/compare/canada-vs-uk

Resources

9 pages
PagePathUpdated
Resources/resources
Glossary/resources/glossary
Fee regulation timeline/resources/fee-regulation-timeline
Model fee disclosure statement/resources/model-fee-disclosure-statement
Reading list/resources/reading-list
For journalists/resources/for-journalists
For businesses/resources/for-businesses
Related sites/resources/related-sites
Following updates/resources/newsletter

About us

6 pages
PagePathUpdated
About us/about-us
Editorial standards/about-us/editorial-standards
Conflicts of interest/about-us/conflicts-of-interest
Funding and governance/about-us/funding-and-governance
Corrections/about-us/corrections
Adam Rogers/about-us/adam-rogers