Irish Revenue has issued eBrief No. 009/25 concerning updated guidance on the Research and Development (R&D) Corporation Tax Credit. --- Revenue eBrief No. 009/25 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 reflect the Finance Act 2024 amendment to section 766C of the Taxes Consolidation Act 1997. Section 766C was amended to increase the first instalment threshold amount from €50,000 to €75,000. The amendment applies in respect of accounting periods commencing on or after 1 January 2025. Existing examples have been updated,...