Irish Revenue has issued eBrief No. 009/25 concerning updated guidance on the Research and Development (R&D) Corporation Tax Credit.
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Revenue eBrief No. 009/25 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 reflect the Finance Act 2024 amendment to section 766C of the Taxes Consolidation Act 1997.
- Section 766C was amended to increase the first instalmen…