Revenue eBrief No. 103/21 – New Share Schemes Reporting Return
Revenue eBrief No. 103/21 17 May 2021 New Share Schemes Reporting Return Section 8 of the Finance Act 2020 provides for the mandatory electronic reporting of certain share-based remuneration. This includes restricted stock units (RSUs), restricted shares, convertible shares, forfeitable shares, discounted shares, and any other award with cash-equivalent of shares. As a result, a […]
