Revenue eBrief No. 165/25
28 August 2025
Research and Development (R&D) Corporation Tax Credit: Appointment of expert to assist in audits
Tax and Duty Manual Part 29-02-05 - The Research and Development (R&D) Corporation Tax Credit: Appointment of expert to assist in audits - has been updated as follows:
- to reflect the start of the new independent expert panel on 8 August 2025,
- to reflect the new 2-year duration of the panel.