Irish Revenue has issued eBrief No. 228/24 concerning updates to the guidance on relief for key employees engaged in R&D Activities. The relief allows key employees engaged in qualifying R&D activities to avail of the R&D tax credit or excess of the R&D corporation tax credit to which their employer company is entitled.
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Revenue eBrief No. 228/24 Relief for key employees engaged in Research and Development activities (Part 15-01-40)
Tax and Duty Manual Part 15-01-40 -…