Current Landscape
HMRC has intensified its scrutiny of R&D tax relief claims. In the 2023/24 tax year, the enquiry rate surged to 17%, with approximately 9,700 of the 61,000 claims undergoing compliance checks. This marks a significant increase from the historical average of around 1%.
Other Advisors
Many R&D tax advisors report enquiry rates ranging between 5% and 10%. Some firms charge extra fees for defending clients during HMRC enquiries, potentially leading to unexpected costs for businesses (QLC don’t).
QLC
At QLC, we pride ourselves on our meticulous approach:
Our proactive strategies and thorough documentation ensure that our clients' claims are robust and defensible
"HMRC opened an enquiry into our R&D claim. With strong support and well-prepared legal arguments around CTA 2009, including subcontracting and subsidy rules, the claim was successfully defended after detailed engagement."
Structural Engineering
"Ruari guided us through a complex and frustrating enquiry with professionalism, legal insight and calm reassurance. His advocacy and understanding of case law were key to a successful outcome. A concise, clear communicator—strong when needed."
Software Engineering
"Ruari has been superb as a first point of contact—thorough, analytical, and articulate. His ability to drill into core issues in complex matters and provide sound, reasoned advice makes his service consistently excellent and highly regarded."
Motorsport Engineering
"Our small engineering firm faced a tough HMRC enquiry into a two-year R&D claim. The interview was intense, but with expert preparation and deep knowledge of our project, the defence was well handled—and ultimately, the claim was successfully upheld.."
Electromagnetic Engineering
"They are proactive and efficient in performing their service and I have been impressed by their dynamism."
Motorsport Engineering
"Your company did exactly what you said it would do. It took far less time than the other company that we had used in the past. We are extremely pleased with the outcome."
Manufacturing Firm
"HMRC opened an enquiry into our R&D claim. With strong support and well-prepared legal arguments around CTA 2009, including subcontracting and subsidy rules, the claim was successfully defended after detailed engagement."
Structural Engineering
"Ruari guided us through a complex and frustrating enquiry with professionalism, legal insight and calm reassurance. His advocacy and understanding of case law were key to a successful outcome. A concise, clear communicator—strong when needed."
Software Engineering
"Ruari has been superb as a first point of contact—thorough, analytical, and articulate. His ability to drill into core issues in complex matters and provide sound, reasoned advice makes his service consistently excellent and highly regarded."
Motorsport Engineering
"Our small engineering firm faced a tough HMRC enquiry into a two-year R&D claim. The interview was intense, but with expert preparation and deep knowledge of our project, the defence was well handled—and ultimately, the claim was successfully upheld.."
Electromagnetic Engineering
"They are proactive and efficient in performing their service and I have been impressed by their dynamism."
Motorsport Engineering
"Your company did exactly what you said it would do. It took far less time than the other company that we had used in the past. We are extremely pleased with the outcome."
Manufacturing Firm
QLC believes in fair treatment for all SMEs. We extend our expertise to assist businesses facing HMRC enquiries, even if they aren't our clients. Our goal is to uphold the integrity of genuine innovation and ensure that all SMEs receive the support they deserve.
Enquiries Lead
Lead Consultant
Head of Business Development
Chief Operating Officer
Ruari Clark is a specialist in Research & Development (R&D) tax relief, with a proven track record of guiding companies through complex and often high-stakes HMRC enquiries. His calm, analytical approach and deep knowledge of tax law—particularly the nuances of the Corporation Tax Act 2009—have earned him praise from clients across a wide range of industries. As one client noted, “He guided and advised on tactics and content of argument and provided excellent advocacy throughout an ultimately successful process.”
Known for his clarity, methodical working style, and ability to distil complex technical information into well-structured legal arguments, Ruari has helped numerous businesses secure and defend significant R&D claims. In one case, a small engineering firm under intense HMRC scrutiny recalled: “The interview was intense, but with expert preparation and deep knowledge of our project, the defence was well handled—and ultimately, the claim was successfully upheld.”
Ruari brings the same rigour and professionalism to all client work, whether handling a straightforward claim or preparing for an HMRC tribunal. He is highly valued for his ability to build trust, communicate effectively, and “drill down to the main issues at heart in a complex matter.” Having worked alongside leading QCs and now pursuing a career at the Bar, Ruari continues to be a standout figure in the R&D tax and legal space.
Eiran heads our team of project analysts and is responsible for ensuring compliance with HMRC’s regulations. Since joining QLC in 2022, he has handled claims for hundreds of clients and provides an efficient and pleasant service. In his role as Lead Consultant, Eiran works to continually adapt and improve our approach, ensuring we always align with the latest guidance and provide robust claims for our clients. Eiran graduated with 1st Class Honours in Anatomical Sciences, and his experience in scientific and academic research helps him analyse and demonstrate to HMRC the qualifying nature of the work our clients do. Eiran is a keen tennis player and art enthusiast who enjoys reading history, cooking, and drawing in his spare time.
With extensive leadership and management skills, Harriet leads our sales team, working with new and existing clients to ensure they get the very best experience and results. She also helps our clients develop new revenue streams.
Katy has a long history of working with startups and brings expert account analysis skills to QLC clients. Her experience includes financial reports for more than 1,000 claims. She oversees all our current submissions.
With QLC, you're partnering with a firm that not only delivers outstanding results but also stands by the broader SME community. Our track record speaks for itself, and our commitment to excellence ensures you're in safe hands.