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Long-form content for SaaS and AI founders. Anonymised case studies from our advisory work, plus technical primers on UK tax, US-UK structuring, and AI-specific accounting.
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AI & Tax11 May 2026
R&D tax credits for AI companies.
The merged R&D scheme arrived in April 2024 with new rules on qualifying activities, contracted-out work, and qualifying expenditure. For AI companies, the rules apply in specific ways that don’t map onto generalist thinking.
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Compute infrastructure as capital expenditure.
The capital-vs-revenue distinction has always mattered for UK tax. For AI companies it now matters more — because owned GPUs, reserved cloud capacity, and dedicated infrastructure contracts all sit in different places on that spectrum.
API costs: COGS, OpEx, or R&D?
Foundation model API spend is one of the largest cost lines AI companies face — and one of the most commonly misclassified. The right treatment depends on what the spend is for, not what it looks like on an invoice.
When the US advice is wrong about your UK life.
A founder relocates to the US on an E-2 visa and starts hearing: sell the house, liquidate the pension, flip the company. Most of it was wrong.
Three jurisdictions, £11M in losses, one HoldCo decision.
A UK music tech group operating across the UK, Spain and the US — with US shareholders, EMI in place and an institutional round on the horizon.
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