Taxation Essentials 2017 - Series 2

Course Content

Session 1: Topical Tax Issues For Accountants

This seminar will focus on some of the topical issues arising in practice for Irish businesses and their advisors. The presentation will reflecting both consistent problem items and some of the more interesting issues encountered by Irish practitioners in 2016. Topics covered will include for example:

  • Some of the persistent problems that surround property-based capital allowances
  • A review of recent Appeal Decisions and their impact for Practitioners and their clients
  • The practical aspects of the Revenue’s focus on the area of ‘VAT fraud’
  • The Entrepreneur Relief and the risks and opportunities it presents
  • How tax legislation can dilute the protection of ‘limited liability’
  • An introduction to Anti-avoidance and its relevance to tax planning

Brendan Twohig, MK Brazil

Session 2: Finance Bill 2016 - The Busy Practitioner's Guide

The Finance Bill 2016 once again contains many provisions that will affect the clients of all tax practitioners. This course will provide an overview of the main provisions of Finance Bill 2016, with a more detailed look at those elements most relevant to attendees, including:

  • A review of the changes to personal taxation including the introduction and extension of income tax and capital gains tax reliefs
  • A detailed outline of the application new tax reliefs and exemptions for businesses including those particularly affecting SMEs, landlords and farmers
  • An analysis of the new Revenue powers and deadline for disclosures regarding offshore tax defaults
  • A guide to all other relevant changes

Daragh O’Shaughnessy

Session 3: Welfare and Self-Employment

Department of Social Protection and cover for Self-Employment, 1988 to date, including:

  • History
  • Exemptions and Restrictions
  • Evolution
  • Recent Changes
  • Potential future paths

Brendan Casey, PRSI Consultant

Session 4: Direct Tax Issues on Property

The presentation will focus on the Direct Tax Implications of Construction activities as well as the broader tax treatment of developing and investing in property. It will offer practical guidance on the issues facing investors and entrepreneurs in the property sector including:

  • Ownership Structures including holding companies, partnerships, trusts and funds
  • Managing acquisitions and disposals
  • Joint Ventures
  • Restructuring
  • Tax treatment of debt write-offs
  • Use of Losses

Padraig Daly, Mazars 


Program Details
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    €130.00 by Stripe