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How SMEs may be impacted by Finance Act 2018

Sarah Meredith's article in The Irish Tax Review 

Finance Act 2018 introduced a broad range of changes to the Irish tax regime. This article is intended to outline some of the key measures that may affect the SME sector of the Irish economy. These measures include changes to the KEEP (Key Employee Engagement Programme) share option scheme, new provisions around capital allowances and the extension of start-up relief. The article also includes a very brief summary of Ell (Employment and Investment Incentive) changes and finally touches on the antiavoidance provisions introduced to the close company legislation.

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