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

UK – Employee Share Schemes

HMRC have issued a report following an analysis of the impact of tax-advantaged share schemes on UK company performance. The research focused on Approved Profit Sharing, Save As You Earn, and Company/Discretionary Share Option Plan schemes.

A copy of the research report titled “Research Report 33: Tax-advantaged employee share schemes: analysis of productivity effect” is available at http://www.hmrc.gov.uk/research/index.htm#r33.