Other expenses: legal costs
Section 336 ITEPA 2003
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.