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Our approach to legislative interpretation
At Knight R&D, legislative interpretation is not something that happens at the end of the process…it is where every engagement begins.
As a team, we spend as much time understanding the legislation as we do understanding our clients’ projects. R&D tax relief sits within a statutory framework, and our responsibility is to assist our client in applying that framework carefully, consistently, and objectively.
We start with the legislation, not the outcome
Our starting point is always the legislation itself.
Before considering value, percentages, or costs, we assist our clients in identifying:
- What is the scientific or technological baseline of the project?
- Whether there is scientific or technological uncertainty in the project?
- Has a scientific or technological advance been sought in the project?
Only once that framework is established do we assist our clients in assessing whether activity falls within scope.
Technical and tax: Interpreted together
Legislative interpretation in R&D cannot be done purely from a tax perspective.
Equally, it cannot be done purely from an scientific or technological perspective.
Our team is trained to understand:
- The statutory framework
- HMRC guidance
- The technical realities of project delivery
- The difference between scientific or technological complexity and uncertainty
This integrated approach allows us to interpret legislation in context, not in isolation.
Interpretation as a team discipline
From day one, every member of the Knight team is trained to understand the legislation end to end, financial, technical, and evidential. This consistency ensures that our approach is applied uniformly across every engagement.
It also means that clients are not reliant on a single voice. Our methodology is embedded across the team.
The Knight Philosophy
We believe in accuracy and clarity.
Our role is not to maximise numbers. It is to apply the legislation objectively, assist our clients in identifying qualifying activity, and prepare robust and diligent submissions.
That approach may require more time initially. It requires deeper technical engagement.
But it is what underpins exhaustive outcomes and long-term client relationships.
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Get in touch
Contact us to arrange an initial no-obligation consultation to find out how Knight can assist with your next claim or add value to your existing claim process.