Section 128D Tax treatment of directors of companies and employees who acquire restricted shares What rules apply to a trust that holds restricted shares? (1) The trust must be resident in the Republic of Ireland or in an EEA State. Are restricted shares taxed as BIK? (2) BIK on restricted shares depends on how long […]

Why join?

Unlike, our material has been edited to reflect changes made by the most recent Finance Acts. So it’s up to date and accurate.

Our material can be viewed on all devices (mobile, tablet, desktop).

Our Google search is lightning fast and accurate.

No credit card details required for trial.