Irish Revenue has issued eBrief No. 221/25 on updates to the guidance on the tax treatment of so-called "unapproved share option schemes", which refers to option schemes where a company grants a share option to an employee/director and they are given the right to acquire a pre-determined number of shares at a pre-determined price for a pre-determined period.
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Revenue eBrief No. 221/25 Share Options - updates to Share Scheme manual
Chapter 3 (Unapproved Share Options) has been updated…