Two recent determinations of the Tax Appeals Commission (TAC) have highlighted the strict statutory approach being applied to time limits in the context of research and development (R&D) tax credit claims. The Commissioners’ decisions in 236TACD2025 and 50TACD2026 serve as important reminders that procedural requirements under s766 and s766C TCA 1997 are not mere administrative formalities. Failure to comply with prescribed filing deadlines will result in the permanent loss of valuable R&D tax credits (currently equal to 35% of a company’s qualifying expenditure on R&D activities).
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