Entrepreneur Relief – Tips and Traps Including Anti-Avoidance 

Course Details

1 hour Amanda-Jayne Comyn – Doyle Keaney Tax Advisors

A review of the main shareholder reliefs on selling shares in a company including a review of live examples with practical considerations. The online CPD course will also include a practical review of the anti-avoidance provision on funding an exit under section 135(3A) TCA 1997.

• Overview of Relevant Tax Reliefs
  • Review of relevant reliefs on an exit from a business
  • Review of relevant conditions for relief
• Case Studies
  • Four case studies looking at various issues arising on meeting relief conditions
  • Tax trips and tips to qualify for relief
• Anti-avoidance on funding an exit
  • Overview of Section 135 TCA
  • Examples of transactions when Section 135(3A) may have application

CPD Course Facilitator

Amanda works with Doyle Keaney Tax Advisors and is a Barrister-at-law and a Chartered Tax Advisor (CTA).

She has extensive experience in the field of tax having worked in leading legal firms and large accountancy practices, mostly recently as a tax partner with Philip Lee and prior to that as tax director with Grant Thornton.