Revenue have updated the Tax and Duty Manual Part 07-01-02 concerning Compensation Payments in respect of Personal Injuries (Exemption of Investment Income) to include additional guidance material in Chapter 2, regarding an individual's ability to maintain himself or herself by earning a living. They have clarified their view on the meaning of ‘permanently and totally incapacitated’ in the context of the tax provisions of section 189 TCA 97


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