Revenue eBrief No. 132/22
24 June 2022
Share Schemes manual - recent updates
A number of updates have been made to the following chapters of the Share Schemes Tax and Duty Manual:
- Chapter 6 - Forfeitable Shares: additional guidance material included regarding filing the ESA return in respect of forfeitable shares in section 6.6, together with a refresh of existing examples and the addition of new examples.