The availability of tax credits has proven to be a very valuable relief for companies engaged in research and development activities in recent years. From a slow start, it has grown in popularity to the point where in 2012 there were almost 1500 claims to Revenue at a total cost of €270 million. In more recent years Revenue have paid closer attention to the veracity of claims, and through their audit programme have identified shortcomings not so much on the “scientific” aspects of the activities carried out but on the amounts claimed.
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