R&D Tax Credit - updated Revenue guidance

Mar 11, 2019

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. Read Revenue’s eBrief.