Revenue eBrief No. 054/19

14 March 2019

Expenses of travel - non-executive directors attending board meetings

Tax and Duty Manual Part 05-02-19 - 'Expenses of Travel - Non-Executive Directors Attending Board Meetings' - has been updated to incorporate the contents of the following Manuals:

  • Part 07-01-36 - Exemption in Respect of Certain Expense Payments for Non-Resident Relevant Directors
  • Part 07-01-39 - Exemption in Respect of Certain Expense Payments for Resident Relevant Directors.