Revenue eBrief No. 119/20
24 June 2020
Compensation Payments in respect of Personal Injuries (Exemption of Investment Income)
Tax and Duty Manual Part 07-01-02 - Compensation Payments in respect of Personal Injuries (Exemption of Investment Income) - and Tax and Duty Manual Part 07-01-20 - Special Trusts for Permanently Incapacitated Individuals - have been amended to provide clarification on the interaction of the exemptions provided for under section 189 and section 189A TCA 1997.