Case Law

If expense incurred on meals is deductible for a self-employed landscape gardener. Meals were held not to fall within section 81. 08TACD2018

“This appeal concerned the right of a company to make tax free payments to an employee in respect of travel and subsistence.” 20TACD2018

Whether the company had correctly treated payments to the taxpayer relating to travel and subsistence. 106TACD2022