Legal costs incurred by an employee in order to establish a
legal right that he or she enjoys as an employee are not
deductible.
In Eagles v Levy (19TC23) a company director incurred legal
costs when he took action to recover remuneration due to him from a
directorship. The Court refused his request for a deduction. The
cost is not incurred necessarily; it is not a cost that each and
every employee would have to incur in carrying out the duties of
the office, see
EIM31640.
