Tax and Duty Manual - TCA97

Part 07-01-28

Tax treatment of legal fees

Part 05-01-01c

Chapter 3 - The provision of free or subsidised accommodation

Part 05-01-01j

Chapter 10 - The provision of staff awards

Share Schemes manual – Chapter 13

Growth Shares

Share Schemes Manual - Chapter 8

Restricted Shares

Chapter 14, Share Schemes Manual

Cash-settled share awards

Chapter 6, Share Schemes Manual

Forfeitable shares

Part 15-01-14

Income tax relief for medical and/or dental insurance

Part 05-01-08

Schedule E Basis of Charge with effect from Year of Assessment 2018

Part 02-04-01

Tax Equalisation Arrangements

Share Schemes Manual - Chapter 13

Restricted Stock Units (RSU)

Share Schemes Manual - Chapter 5

Convertible Securities

Share Schemes Manual - Chapter 7

Shares Acquired at Less than Market Value (Undervalue), Notional Loans and Disposals for Greater than Market Value