Revised timeline for the release of the revised Research & Development e-tax guide May 26, 2017 P G Wee "Deductibility of specific expenses such as registration costs for patents, trademarks, designs and plant varieties, reinstatement costs, renovation and refurbishment works expenditure, R&D expenses and retrenchment payments and outplacement support costs.More details on the safe harbour rule for R&D cost-sharing" IRAS