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Taxation

The Winter Taxation Essentials – Series 1

Course Summary

8 hours live

€ 250


Related Courses

Schedule

  • 26
    Nov
    09:15 - 17:30 Radisson Blu Hotel, Athlone
  • 28
    Nov
    09:15 - 17:30 Radisson Blu Hotel, Cork
  • 04
    Dec
    09:15 - 17:30 Radisson Blu Hotel, Limerick
  • 11
    Dec
    09:15 - 17:30 Citywest Hotel, Dublin

Course Details

8 hours  Multiple

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Session 1: Welfare PRSI Update

  1. End of year PRSI check list:
    • Has the correct PRSI Class been remitted
    • Have over-payments been made (refund time limit is 31st Dec 2018)
    • When should you advise client to become a Voluntary Contribution (5 year time-limit applies)
  2. New State Pension rules and what accountants should be doing to protect clients’ entitlement

CPD Course Facilitator: Brendan Casey, PRSI Consultant


Session 2: Your Critical Vat Update

  • VAT & Vouchers – new rules
  • Digital Economy & VAT
  • Recent CJEU cases
  • VAT & Property
  • VAT Rates
  • Imports and Exports

CPD Course Facilitator: Gabrielle Dillon, Dermot O’Brien & Associates


Session 3: The Impact of the Finance Bill 2018

Finance Bill 2018 is the legislation to give effect to the October budget headlines and also more importantly for practitioners, the technical detail of items not mentioned in the budget. This seminar will provide the accountant with a detailed understanding of the Bill and will enable them to advise their clients on its implications and any tax planning opportunities available or pitfalls to avoid.

  • Analysis of the main sections of Finance Bill 2018
  • Up to date review of the amendments between Finance Bill & Act
  • Overview of the main current individual and corporate reliefs and current timescales for claiming

CPD Course Facilitator: Paul Murphy, Martin J Kelly & Co


Session 4: Potential Pitfalls and Opportunities in Share Buybacks

With the introduction of wide-ranging anti-avoidance legislation covering cash extraction from companies over the past number of years, business owners are increasingly looking at ways of generating and maximising capital lump sums prior to exiting their business. This seminar looks at the possibility of extracting funds tax free from a family company and how to meet the conditions at set out in the legislation. The presentation will focus on how best to align share buyback relief with retirement and entrepreneur relief (CGT) and business relief (CAT)

  • The conditions required to be met for the three main reliefs
  • Organising a plan for a family company to avail of the reliefs available
  • The mechanics of claiming the relief

CPD Course Facilitator: Paul Murphy, Martin J Kelly & Co


CPD Course Facilitators:

Brendan Casey, PRSI Consultant

Brendan Casey is a retired senior civil servant from the Department of Social Protection. Prior to retirement he had responsibility over all aspects of ‘PRSI Class’ determination.

Gabrielle Dillon, Dermot O’Brien & Associates

Gabrielle Dillon is a Director of Dermot O’Brien & Associates, a firm specialising in VAT consultancy services, having previously worked in the VAT Department of BDO. She is a Chartered Tax Adviser (CTA). She is the regular author of VAT Cases & VAT News in Irish Tax Review and she has published various articles
on VAT issues. She is a member of the Irish Tax Review Editorial Board and she has lectured frequently in VAT for the Irish Tax Institute and other professional bodies. She is co-author of the Institute publication Value-Added Tax & VAT on Property.

Paul Murphy, Martin J Kelly & Co

Paul Murphy is a taxation consultant and management accountant for Martin J. Kelly & Co. He is a corporation tax lecturer for the Irish Taxation Institute and is an Associate of both the Irish Taxation Institute and the Association of Chartered Certified Accountants. He is a co-author of the Irish Taxation Institute’s annual publication, Irish Taxation Law and Practice.