In September 2023 an animal breeding company appeared before the Tax Appeals Commission (TAC) in Dublin in the appeal 162TACD2023. For three days those representing the company sought to convince the Appeal Commissioner that activities on three projects included in the company’s 2017 R&D tax credit claim meet the definition of R&D activities set out in s766 TCA 1997. Revenue had refused R&D tax credits for the projects on the basis that they did not meet this definition and therefore failed the “science test”. The company was unsuccessful in its appeal, the Commissioner finding in favour of Revenue in its refusal of tax credits totalling €42,647.
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