Irish Revenue has issued eBrief No. 226/21 on updates to clarify certain aspects of the Research and Development (R&D) Tax Credit.
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Revenue eBrief No. 226/21 Research and Development (R&D) Tax Credit
Tax and Duty Manual Part 29-02-03 - Research and Development (R&D) Tax Credit - has been updated:
- to reiterate that measures to enhance the R&D tax credit for small and micro companies have not yet been commenced and claims should only be made in accordance with legislati…