No modern discussion is complete without addressing Artificial Intelligence.

AI is powerful. It can:

• Analyse large datasets
• Assist with drafting
• Highlight patterns and inconsistencies
• Improve efficiency

But R&D tax relief is not a tick-box exercise and that’s where AI still falls short.

R&D is subjective by nature. It relies on:

• Context
• Commercial reality
• Sector-specific challenges
• Human interpretation of uncertainty and advancement

AI struggles with nuance. It doesn’t truly understand why a project failed, pivoted or evolved, only that it did.

That’s why people must remain at the helm.
AI should support experienced professionals, not replace them.

The future of our industry isn’t AI versus people.
It’s AI deployed by people who understand R&D properly.

The UK R&D landscape will continue to change. Legislation will evolve. Scrutiny will increase. Technology will advance.

Providers who stand still will fall behind.

Those who:

• Compete openly
• Collaborate constructively
• Learn from others
• Embrace technology responsibly
• Invest in people and processes

…will not only survive; they’ll help shape the future of the industry.

And in the end, the biggest winners won’t be the agencies.

It will be the businesses innovating across the UK — backed by better advice, stronger claims and a more credible R&D ecosystem.