Dr Nuala Brice.

Decision released 30 May 2001.

Income tax – Employment – Deductions – Employee incurred legal fees in order to resolve investigation commenced by previous employer – Until investigation resolved new employer could not effect professional registration required by new employment – Pending results of investigation employee offered revised contract of employment by new employer – Whether employee obliged to expend money on legal fees wholly, exclusively and necessarily in performance of duties of revised employment – Income and Corporation Taxes Act 1988, s. 198(1).

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