Case Law

This page shows a summary of relevant case law. To view the section of legislation to which the case law applies, click the link below:

Case Law

Payment under a severance agreement was determined not to qualify for exemption under section 192A TCA. 12TACD2020

This appeal consider whether an element of a payment made by an employer to a former employee qualified as tax exempt under section 192A as a payment for a breech of employment law. 153TACD2020