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

Clawback of Research and Development (R&D) tax credit

Revenue have updated their R&D Tax and Duty manual to highlight the clawback procedure that should be applied when an R&D tax credit was claimed incorrectly. The manual provides specific guidance in relation to claims which are assessed under Schedule D Case IV.