Employee litigation and restructuring costs deductible?

Hi everyone,

I have been researching this since morning, and I guess there is something wrong with my researching skills. I haven't been able to find an answer to this question.

My company has recently incurred legal fees in relation to
1.employee restructuring, i.e. redundancy advice
2.individual employee litigations

Are these costs tax deductible for Corporation tax purposes?

Is there a HMRC manual number that I can refer to or a legislation reference please?

I would be very grateful if you could help me with this.

Many Thanks
S