Revenue eBrief No. 054/19
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.