Factsheets

Irish Examiner article Grant Thornton: The fastest-growing firm in the fastest-growing region

A restricted share scheme grants an employee “restricted” shares in their employer company. The shares are issued with restrictions requiring the shares to be retained on trust for the participant for a fixed period before they can be sold. The employee has beneficial ownership during this period. The fixed retention period is commonly called the ‘clog’ period.

Following the UK referendum on Brexit, many businesses have chosen and others will choose Ireland as an EU headquarters for doing business. Of course many commercial, legal and tax decisions will have to be made and the purpose of our guide is to provide a synopsis of the Irish VAT registration and filing requirements for businesses locating to Ireland.

The speed of change and intensity of scrutiny have forced tax to the top of the boardroom agenda. So how can you get on top of this whirlwind of change?

Over the next few weeks we will be sharing our thoughts on ‘A Programme for a Partnership Government’. See all our tax thoughts here.

Directors of NFPs and charities, by virtue of their function, carry a heavy burden of duties, obligations and responsibilities in the management of their organisations. The ever increasing influence of law and regulation in that process, some directly impacting on the manner in which they carry out their duties, makes it essential that they equip themselves with a clear knowledge of how it affects both them and the organisation they serve.