Home About Us Services Budget 2010 International Services Useful Links Contact Us                      Latest Economic Commentary IRISH ECONOMIC BACKGROUND & OUTLOOK        Starting your own Business? Free Company Incorporation & much more... Tax Exemption for Start-Up Companies        Useful Resources: Key Tax Planning Dates for 2010 Tax Planning Tips for 2010                               Directors' & Employees' Travel Expenses               Payments by an employer which are no more than re-imbursement of allowable expenses actually incurred by an employee, may be paid free of tax in certain circumstances in accordance with legislation. The law provides that employees’ expenses qualify for deduction by them only where they are incurred “wholly, exclusively and necessarily” in performing the duties of the employment. Expenses which are incurred by employees in travelling to and from the place of employment are not allowable for tax purposes and any re-imbursement of these expenses must be treated as pay.               + Read More               Directors' & Employees' Subsistence Expenses               Payments by an employer which do no more than re-imburse an employee for allowable subsistence expenses which were actually incurred, may be made tax-free in certain circumstances, in accordance with legislation. The expenses concerned must have been incurred “wholly, exclusively and necessarily” in the performance of the duties of the employment.               + Read More                                                            Byrne & McCall, Core B, Block 71, The Plaza, Park West, Dublin 12   Tel: +353-1-6120580   Fax:+353-1- 6205625   Email: info@byrnemccall.ie Privacy Policy