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 Bulletins

The fourth and fifth Employment-Related Shares & Securities Bulletins have been published by HMRC.

The fourth bulletin contains articles on scheme approvals – company resolutions, the process for scheme approvals, a notice to participants of share incentive plans and information on Real Time Information and PAYE deadlines for expatriate workers and employees receiving employment-related securities. The Bulletin is reproduced on here.

Bulletin 5 contains an update on changes to tax-advantaged employee share schemes as a result of the Autumn Statement in addition to details of changes to guidance on such schemes. This Bulletin is available on here.