In April 2025 the Tax Appeals Commission (“the Commission”) published its first ruling on a case concerning the science test contained in s766 of the Taxes Consolidation Act 1997 (TCA 1997). This was the first case on the R&D science test heard and so sets some interesting precedents in this area. The case concerned the appellant’s claims for R&D tax credits in 2012 and 2013, which Revenue sought to disallow following the decision of a Revenue-appointed technical expert.
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