TaxSource Total

Here you can access relevant source documents which support the summaries of key tax developments in Ireland, the UK and internationally

Source documents include:

  • Chartered Accountants Ireland’s representations and submissions
  • published documents by the Irish Revenue, UK HMRC, EU Commission and OECD
  • other government documents

The source documents are displayed per year, per month, by jurisdiction and by title

Revenue eBrief No. 25/2007

Share Options

Following consultation with practitioner representative bodies, Revenue has issued the following documents:

  1. Statement of Practice (SP IT/1/07) – Tax treatment of Share Options granted in respect of Employments and Directorships – International Aspects, and
  2. Explanatory Leaflet IT 72 – Tax treatment of shares acquired by employees and directors under Unapproved Share Option Schemes.