Revenue E-Brief

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Revenue E-Brief Issue 047/19, 08 March 2019

Tax treatment of legal fees paid by an employer

Tax and Duty Manual Part 07-01-28 has been amended to clarify that the treatment outlined in respect of legal fees paid by an employer applies in the following cases:

  • an action taken by the employee or director against the employer in connection with the termination of his or her office or employment, for example to recover compensation for loss of office or employment
  • where the payment of legal fees is made either under a court order or under the specific terms of a settlement agreement, where a settlement is reached out of court.

08 March 2019