COMMENT: Expense payments to non-executive directors under more scrutiny

The default approach of the Revenue Commissioners to taxpayer activity is one of profound suspicion. Within that spectrum of suspicion, special places are reserved for certain categories of taxpayers. Directors of companies fall into the warmer end of the spectrum.

There is a different set of income tax rules applied to company directors, which are harsher than those which apply to other individuals. Many companies engage what are known as non-executive directors, or ...