Finance Act 2017 amendments to S135 TCA 1997
Finance Act 2017 was signed into law by the Irish President on 25 December 2017. One important anti-avoidance amendment introduced by FA...
Key Employee Engagement Programme
Finance Act 2017 introduced a new tax-advantaged share scheme in Ireland known as the “Key Employee Engagement Programme” (KEEP). KEEP is...
Return of Share Options: Reporting Deadline 31 March 2018
The due date for the filing of returns of information in relation to employee share participation schemes for the 2017 tax year is 31...
Amendment limiting the availability of Dwelling House Relief
The Finance Bill 2016 proposed amendments to the Dwelling House Relief. We summarise the effect of these amendments.
