Revenue eBrief No. 077/23 – Share Schemes – Chapter 2 – Restricted Stock Units (RSUs)
Revenue eBrief No. 077/23 22 March 2023 Update to Share Schemes Manual – Chapter 2 Share Schemes – Chapter 2 – Restricted Stock Units (RSUs) – has been updated to include additional examples and further clarification regarding the operation of real-time foreign tax credits operated through the payroll by the employer. A new Share Reporting Obligation Hub on […]
Revenue eBrief No.078/2023 – Stamp Duty Manual – Section 80: Reconstructions or Amalgamations of Companies
Revenue eBrief No.078/23 22 March 2023 Stamp Duty Manual – Section 80: Reconstructions or Amalgamations of Companies A new Stamp Duty Manual – Part 7: Section 80 – Reconstructions or amalgamations of companies – has been published. Section 80 of the Stamp Duties Consolidation Act 1999 provides for a stamp duty relief on the transfer of certain […]
