In June 2019 Jean received 500 free shares, valued at €5 per share, from her employer.
When Jean was awarded the shares the market value of all 500 shares was €2,500. Her employer added €2,500 to her pay for the pay period in June 2019 and Income Tax, USC and PRSI was applied.
Jean sold all the shares in September 2021 for €4,000 (€8 per share). She made a chargeable gain of €1,500 (€4,000-€2,500). She is liable to CGT on this gain.