Course Overview

The tax treatment of travel and subsistence expenses for employees, directors and self-employed persons is deceptively complex. Even though this area of taxation affects almost every business in the country, confusion can still commonly arise when it comes to advising on practical scenarios. This session will provide a single source for the latest authorities on advising on this important area for all types of client.

Areas to be covered will include:

  • A detailed review of the law and practice for claiming travel and subsistence expenses for self-employed persons
  • An analysis of the Revenue practice for tax-free travel and subsistence expenses for employees and directors
  • A consideration of the practical effect of the recent Tax Appeals Commission determination on tax-free travel and subsistence expense claims

CPD Course Facilitator

Daragh O’Shaughnessy

Padraig is Tax Director with Mazars. He previously worked with Deloitte and BDO where he provided financial and taxation advice to private clients, business owners and multinational companies. He holds a first-class honours degree in Accounting and Finance and is qualified as both a Chartered Accountant and a Chartered Tax Adviser. Over the course of the past 12 years, he has written and lectured extensively for a number of professional bodies on taxation matters, including the Irish Taxation Institute, the ACCA and CPA.