TaxSource Total

Here you can access summary of the key current tax developments in Ireland, the UK and internationally as reported by Chartered Accountants Ireland

The report of key tax developments are displayed per year, per month, by Ireland, the UK or International and by report title

R&D Tax Credit – updated Revenue guidance

Revenue has updated its R&D tax credit guidance. Appendix 4 of the guidance sets out a schedule of the updates which include a template file layout to support an R&D tax credit claim, examples of qualifying R&D activities in the BioPharma and Generic Pharma industry, clarification of the treatment of seconded employees and clarification on what constitutes outsourced R&D.