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Revenue eBrief No. 212/24

08 August 2024

Research and Development (R&D) Corporation Tax Credit: Appointment of expert to assist in audits

Research and Development (R&D) Corporation Tax Credit: Appointment of expert to assist in audits (Tax and Duty Manual Part 29-02-05) has been updated as follows:

  • to reflect the start of the new independent expert panel on 8 August 2024
  • in section 3, to provide that where a 'pre-meeting' is held between Revenue and the independent expert, the company may choose to be present or represented at that pre-meeting
  • to include miscellaneous minor revisions.

Published: 08 August 2024 Print this page

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