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

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