fbpx
Tag Archives | R&D expenditure
blog-img-19

FINANCE BILL 2012 – R&D TAX CREDITS

The Finance Bill 2012 was published on 8th February last.  The Bill gives effect to and puts flesh on the bones of the provisions announced in Budget 2012.  The main points are:

·        The first €100,000 of group expenditure on R&D is excluded from the incremental basis of calculation. The tax credit will be due on such expenditure at 25% without reference to the 2003 ‘‘threshold amount’’.…

Read full story · Comments are closed