TaxSource Total

Here you can access summary of the key current tax developments in Ireland, the UK and internationally as reported by Chartered Accountants Ireland

The report of key tax developments are displayed per year, per month, by Ireland, the UK or International and by report title

Employment-Related Shares & Securities Bulletin

The second Employment-Related Shares & Securities Bulletin providing information and updates on developments relating to employment-related securities, including tax-advantaged employee share schemes has been published.

The 2nd bulletin contains articles on:

  • The current consultation on the Office of Tax Simplification recommendations on tax-advantaged employee share schemes
  • Enterprise Management Incentives
  • Section 430/431 ITEPA tax elections – such an election between the employer and the employee has the effect of ignoring some/all of the restrictions in determining the market value of securities for the purposes of assessing income tax chargeable
  • Definition of Market Value in Share Incentive Plans

The Bulletin is reproduced on here.