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WEEK 5 R&D CREDIT - Coggle Diagram
WEEK 5 R&D CREDIT
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QUALIFYING EXPENDITURE
ALLOWABLE * 2
DEDUCTION FOR CASE 1
Revenue expenditure, salaries, direct overheads, materials, etc..
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DISALLOWABLE
INDIRECT OVERHEADS
Insurance, business entertainment,, telephone
Bank interest, finance costs
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Branch, claimed in another country
OUTSOURCING
SUBCONTRACTOR
RESTRICTED TO HIGHER OF: €100,000 or 15% SPEND
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CALCULATION
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BUILDINGS
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Construction, refurbishment, repair, renewal
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USE OF CREDIT - 2
KEY EMPLOYEE
:red_cross: Director, or associated with
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