In the absence of sight of the documents pertaining to a case and, in particular, sight of the Statement of Claim and sight of the out of court settlement agreement, it is possible to reply only in general terms. Subject to this, in general, lump sums received as compensation for personal injuries are not liable to income tax. In addition Section 613(1)(c) of the Taxes Consolidation Act 1997 provides that any sum obtained by means of compensation or damages for any injury suffered by an individual in his or her person is not subject to capital gains tax. Section 82(1)(a) of the Capital Acquisitions Tax Consolidation Act 2003 similarly provides that the receipt by a person of compensation or damages for any injury suffered by that person are not subject to capital acquisitions tax. Finally, by way of further information, leaflet IT13, which is available on the Revenue Commissioners website at http://www.revenue.ie/en/tax/it/leaflets/it13.html, deals with the taxation of income or gains arising from the investment of personal injury compensation payments.