Irish Revenue has published eBrief No. 45/18 concerning updates to the guidance on relief for key employees engaged in R&D activities, which includes that R&D credits of a company may be rewarded to qualifying key employees to offset their own tax liability.
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Relief for key employees engaged in research and development activities
The examples in Tax and Duty Manual Part 15-01-40 (Relief for key employees engaged in research and development activities) have been updated to ref…