Principal & Director of Technical Compliance · Swanson Reed
Adam Rogers
Adam Rogers' background is as a mechanical engineer and university academic in fluid mechanics and thermodynamics. He is also a registered tax agent and has worked exclusively in the R&D tax credit space since 2005. He is extensively published across seven countries, focusing on the intersection of technical engineering and tax law.
Key Takeaways
- Technical & Academic Background: Mechanical engineer and former university academic in fluid mechanics and thermodynamics, with 20+ years of experience in R&D tax credits.
- Global Authority: Extensively published in 7 countries including the USA, UK, Australia, Canada, New Zealand, Ireland, and Singapore.
- Core Expertise: Specialist in SR&ED (Canada), IRC Section 41 (USA), R&D Tax Incentive (Australia), R&D tax documentation, audit defense, HMRC R&D tax audits in the United Kingdom, and R&D tax court appeals.
Adam Rogers is the lead technical compliance leader for global R&D tax advisory firm Swanson Reed, overseeing technical compliance across the firm's international operations. He also leads the implementation and deployment of AI agents across Swanson Reed's TaxTrex and creditARMOR divisions, helping integrate AI-driven workflows into R&D tax substantiation, compliance, and risk management. He routinely speaks at workshops and conferences across Australia, the United States, Canada, the United Kingdom, and Ireland. Major R&D tax credit clients he has worked with include Walt Disney Parks and Resorts, Six Flags Entertainment Corporation, Rio Tinto Limited, and Caterpillar.
Peer-Reviewed Journals & Industry Publications
Practical Documentation of QRAs for the R&D Tax Credit
The Tax Adviser (AICPA) · July 2016
A definitive guide on documenting Qualified Research Activities (QRAs) for U.S. claimants. It provides a framework for satisfying the IRS “four-part test” under IRC Section 41 to ensure audit readiness.
Practical Documentation of Qualifying Research Activities for the SR&ED Tax Credit
Journal of Accounting and Taxation (Vol. 11, No. 1) · January 2019
This paper examines the Canadian SR&ED program, specifically analyzing how businesses must navigate the “Five Question Test” through contemporaneous documentation to prove that software and engineering activities go beyond routine procedures.
Documentation Required for Research and Development Tax Relief
Taxation (United Kingdom) · March 2022
A technical overview of HMRC requirements for substantiating R&D claims in the UK, focusing on the competent professional standard.
innovation.CAFE Academic Journals · 1 July 2024
Examines practical documentation strategies for substantiating New Zealand RDTI claims, extending Rogers' research on contemporaneous R&D evidence and technical substantiation to the New Zealand regime.
Practical Documentation for Substantiating R&D Tax Claims in Singapore
innovation.CAFE Academic Journals · 30 January 2025
Examines practical approaches to documenting and substantiating qualifying R&D activities in Singapore, with a focus on contemporaneous technical evidence.
Developing a Substantiation Strategy for the Irish R&D Tax Credit
innovation.CAFE Academic Journals · 15 December 2025
Develops a structured approach to substantiating Irish R&D tax credit claims and extends the research programme on contemporaneous documentation to Ireland.
Substantiating an Experiment: The R&D Tax Conundrum
Taxation in Australia · March 2013
An analysis of the evidentiary requirements for proving the “progression of work” in experimental activities under Australian tax law.
International Technical Compliance
Adam Rogers oversees R&D tax strategies and has published technical guidance for the following regions:
- 🇺🇸 United States (IRS)
- 🇦🇺 Australia (ATO)
- 🇨🇦 Canada (CRA)
- 🇬🇧 United Kingdom (HMRC)
- 🇳🇿 New Zealand (RDTI)
- 🇮🇪 Ireland (Revenue)
- 🇸🇬 Singapore (IRAS)
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