Anti-Avoidance - A New Era

Anti-Avoidance - A New Era

Presenter: Aisling Donohue - O’Boyle & Co.


It used to be said that the difference between tax avoidance and tax evasion was the width of a prison wall. 

This is now understood not to be the case. The line between acceptable and unacceptable tax planning is not static, it changes over time. By definition all taxation creates a conflict between an individual’s right to own property, and the State’s ability to regulate that property (or income) ownership in the name of the common good.

  • What do we mean by “avoidance”?
  • Definitions
  • How do you know if Revenue may challenge it?
  • How likely is the planning to succeed?
  • Politics - Times of Austerity
  • Social Cohesion
  • Faith in the System - HSBC
  • “only the little people pay tax”
  • Historically
  • The Courts
  • The Tax Authorities (& Courts)
  • Politicians
  • Legislation
  • On the Ground
  • The Campaigns - Doctors
  • Assessing Risk
  • The campaigns - Dentists
  • The Campaigns – Likely to come
  • Bona Fide Tests
  • Retirement Relief
  • Transfers of Personal Goodwill on Incorporation
  • Excessive family salaries
  • Recharges
  • Charities
  • Moving Pension Funds Offshore
  • Precedents
  • Time Limits
  • Assessing Risk
Course Details
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    180 Days
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