Irish Revenue has issued eBrief No. 190/24 on updates to the guidance on the Research and Development (R&D) Corporation Tax Credit considering amendments introduced by Finance (No.2) Act 2023. --- Revenue eBrief No. 190/24 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 (No.2) Act 2023. Finance (No.2) Act 2023 changes are reflected throughout the manual, with new examples included where appropriate. Key changes introduced to Part 29 by Finance (No. 2) Act...