Grant Thornton uses cookies to monitor the performance of this website and improve user experience

To find out more about cookies, what they are and how we use them, please see our privacy notice, which also provides information on how to delete cookies from your hard drive.

Tax How SMEs may be impacted by Finance Act 2018
Read Sarah Meredith article on the Irish Tax review on How SMEs may be impacted by Finance Act 2018
Tax Transfer pricing
Read out latest article on Transfer pricing
Tax Share schemes
Read our latest factsheet about Share schemes
Tax VAT on property sales
Read our latest article about VAT on property sales
Factsheets Tax and legal update Issue 25 - March 2019
Introduction of Brexit omnibus bill – VAT and excise duty, Companies (Amendment) Bill 2019, revenue audits update.
Tax Restricted share schemes
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.
View All Articles
Partner - Tax Bernard Doherty

Dublin, City Quay

+353 1 6805 611

Partner - Tax Peter Vale

Dublin, City Quay

+353 1 6805 952

Partner - Indirect Taxes Jarlath O'Keefe

Dublin, City Quay

+353 1 6805 817

View All Experts