AI use in R&D claims must be coupled with human oversight
A warning has come from audit, tax and business advisory firm Blick Rothenberg that companies using AI in their R&D tax claims risk HMRC rejecting their tax relief. Ele Theochari, a Partner and R&D specialist at the firm, said: "You can spot an AI-produced R&D claim a mile away; there's often a lot of words with very little substance. Such claims are unlikely to stand up to HMRC’s scrutiny." She highlighted a number of ways AI could be used positive as part of R&D claims, including assimilating and summarising information from different sources, establishing existing baseline technologies as a starting point for discussions, assisting with research and assisting with complex calculations. But she warned that an AI-produced claim that has not be adequately reviewed would pose a challenge for a claimant to defend.
With best regards
Mark Simms, Editor
msimms@theengineeringnetwork.co.uk
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Advertise with Industrial Technology
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