Since the January 2015 publication of the new Research & Development Guidelines made by Revenue Ireland, there has since been many changes made to the April 2015 publication.
Below are some samples of the new changes:
- Example no. 5: Has a simple formatting change to tablucation
- Example no. 7: Has added the year 2014 in the table calculation and in the notes
- Example no. 8: There was an error for 2016 which has been corrected in the table calculation and the notes
- 5.1 Buidlings and Structures: They have amended a paragragh on when the expedniture is incurred
- Above Change: This means that things after 5.1 shift to be a page later and this is reflected in the index
Further details on the document can be found here: Irish Revenue R&D Guidelines Summary April 2015 Update