Claiming legal expenses incurred in defending disciplinary allegations

Hi, if my employer reimbursed by legal and union expenses in my defending myself in a disciplinary hearing, are those expenses taxable?

Hi Tim,
Reimbursement of expenses (whether by employer or HMRC) relates to expenses incurred through the duties of employment and must be incurred wholly, necessarily and exclusively in the performance of those duties.
As the reimbursement by the employer in this instance is not for expenses incurred in performance of duties then yes it would be taxable.
EIM31660 - The general rule for employees: expenses: wholly and exclusively
Thank you.