The Professional's Guide to R&D Tax Credit, KDB and Related Reliefs

4.3Evolution of Revenue practice in relation to overheads The Revenue Guidelines for R&D tax credit are not legally binding, however the Guidelines do influence the approach taken by Revenue,...
You need to be logged in to the system to access this content, via the log in link at the top of this page. If you do not have an account, then please read the Help page for information on how to obtain access.