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 u…