A brief look at the top stories around Europe in the past week
The latest Irish Budget left entrepreneurs disappointed by the lack of any change to entrepreneur's relief, something which law firm Harneys said has been pushed by industry and advisers for a number of years. There were, however, welcome changes to the Key Employee Engagement Programme (KEEP) for the second year running. The KEEP regime provides for an attractive employee share option scheme for small and medium enterprises. Broadly, no tax charge arises when KEEP compliant share options are exercised by an employee. Instead, a capi...