Irish Revenue has issued eBrief No. 190/24 on updates to the guidance on the Research and Development (R&D) Corporation Tax Credit considering amendments introduced by Finance (No.2) Act 2023.
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Revenue eBrief No. 190/24 Research and Development (R&D) Corporation Tax Credit
Tax and Duty Manual Part 29-02-03 – Research and Development (R&D) Corporation Tax Credit – has been updated to incorporate the changes to the R&D credit introduced by Finance (No.2) Act 2023.
Fina…