On 21 September 2018, Irish Revenue Issued eBrief No. 174/18 concerning an update to the guidance on the ‘clawback’ procedure to be applied, when settling a research & development (R&D) intervention in relation to a claim for relief which was not properly due.
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Research and Development (R&D) tax credit clawback of relief
Tax and Duty Manual Part 29-02-06 deals with the administrative aspects of recovering amounts of Research and Development (R&D) tax credit claims.
I…