Irish Revenue has issued eBrief No. 165/25 on updates to Tax and Duty Manual Part 29-02-05, which sets out the procedure for appointing and briefing an independent expert to assist in evaluating the science test in R&D tax credit audits.
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Revenue eBrief No. 165/25 Research and Development (R&D) Corporation Tax Credit: Appointment of expert to assist in audits
Tax and Duty Manual Part 29-02-05 - The Research and Development (R&D) Corporation Tax Credit: Appointment of exp…