315. Deputy Martin Ferris asked the Minister for Finance if, in the event of the Revenue Commissioners' position being upheld in a test case in relation to patronage shares, he will change the legislation such that tax will not arise until the shares are sold, thus aligning it to the position now intended generally for share based reward in an SME context. [1752/17]

Summary

315. Deputy Martin Ferris asked the Minister for Finance if, in the event of the Revenue Commissioners' position being upheld in a test case in relation to patronage shares, he will change the legislation such that tax will not arise until the shares are sold, thus aligning it to the position now intended generally for share based reward in an SME context. [1752/17]

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• Revenue Commissioners Legal Cases

  xml · EN · 17 January 2017

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