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Relief for key employees engaged in R & D activities

By May 9, 2014February 1st, 2022No Comments

The Revenue manual pdfPart 15.01.40 (PDF, 169KB) regarding relief for key employees engaged in Research and Development (“R&D”) activities has been updated to take account of changes made by Section 13 of Finance (No 2) Act 2013 in relation to:

  • clawback of relief for an employee and recovery of excess credit from the company that surrendered the credit,
  • the obligation on an employer to pay all tax due under the PAYE system, and
  • the obligation on an employee to file a tax return. 


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The Team at Jefferson

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