Matthew Finch

Hi there, thanks for the reply. I've had a look through the link..... So as I understand it, as the training will be delivered in Ireland and our company is UK based we don't charge them UK VAT as it's outside the scope, but we do need to put on the invoice that reverse VAT is applicable and they have to declare it and deal with is as reverse VAT in Ireland? Is that correct? Thanks agains

They weren't paid for, they were given via a work's incentive scheme. Income tax was paid on them based on the value of the award, but they weren't actually paid for as such, so I don't know if it's A) the value of the shares at the time of the award, B) zero value, because they given in full or, C) the value of the Income Tax paid on them at the time of the award to cover the award. I have the figures from the employer, I just don't know which I use.

Hi there We are a UK based limited company and need to deliver a training program in Ireland. We usually deliver virtually, but this one will involve the UK based person travelling to Ireland to deliver the course, and we're struggling to work out whether or not we need to charge them VAT. Is anyone able to clarify please? Thank you!

Hi all I'm going around in circles and pulling my hair out on this.....! My partner was has some shares that she acquired through an employers share award scheme, some in 2018 and some in 2019. She sold a small amount in 2023 and then again in 2024, and I'm trying to calculate how much tax is due on them. I have found the examples for how to calculate shares held and sold within a Section 104 holding. However, what I am really struggling to establish is how to calculate the "Pool of actual cost" of the shares. For all the examples I have found you need to number of shares purchased and the cost of the transaction. However, if they were acquired through an employers share incentive scheme, how do we do this? I know the share price (value) at the dates of each of the awards, and at the time of the awards she sold a percentage of the shares awarded to pay the amount of Income Tax and NI that it was subject to, which was calculated by the employer at the time of the award and dealt with by them prior, after which she received the remaining unsold shares. However, they were not actually bought for a price, so I don't know what figures to use to determined the Pool of actual cost. Do I use the share price from the time of the award from the documentation we have? Or is the Pool of actual cost zero?! When I googled it one result came back saying that I needed to take the total amount of Income Tax paid from the transaction as the Pool of actual cost for each award. The example on the HMRC website HS284 Example 3 2024 helps you to calculate the 'chargable gain', but without knowing how to determine the Pool of actual cost I can't use the formula! Is anyone able to help please? I can't find any information that helps me for when the shares were not just purchased and were acquired through a work scheme! Thank you!