Irish Revenue has issued eBrief No. 166/23 concerning updates to the Tax and Duty Manual Part 29-02-03 - Research and Development (R&D) Corporation Tax Credit --- Revenue eBrief No. 166/23 Research and Development (R&D) Corporation Tax Credit Tax and Duty Manual Part 29-02-03 - Research and Development (R&D) Corporation Tax Credit - has been updated to incorporate the changes to the R&D credit introduced by Finance Act 2022. The Finance Act 2022 changes are reflected throughout the manual, with examples provided where appropriate. The manual is also updated: to remove obsolete material; and to include a new section 4.7 on...