Course Summary

Duration8 hours

PresenterVarious

Course Details

Session 1: PRSI Issues for Clients

This session will cover the following topics:

  • “End of year check list” on PRSI
  • Recent Welfare Legislative changes
  • Qualification to the State Pension Contributory and proposed  changes to rules
  • Voluntary Contributions and when to pay them

 

Speaker: Brendan Casey


Session 2 Transactions in the Lifecycle of an Owner Managed Business

This session will cover the following topics:

  • Optimum corporate structure and Financing for start-ups
  • Cash extractions
  • Partitions
  • Joint ventures
  • Pre-sale reorganisation
  • Shareholder exit and Management Buy Outs
  • 5 Case studies on claiming Entrepreneur relief

 

Speaker: Padraig Daly, Mazars


Session 3: Finance Bill 2017 Update

Finance Bill 2017 is the legislation to give effect to the headlines as announced on Budget day and also to the measures not specified in the Ministers speech. This seminar will provide the attendee with a detailed understanding of the legislation and will enable them to advise their clients on its implications and any tax planning opportunities available.

  • Analysis of the main sections of Finance Bill 2017
  • Amendments between Finance Bill & Act
  • Detailed review of new reliefs, such as the KEEP employee share scheme
  • Detailed review of the new PAYE modernisation legislation
  • Overview of the main current individual and corporate reliefs and current timescales for claiming reliefs

 

Speaker: Paul Murphy, Martin J Kelly & Co.


Session 4: Taxation of Groups

The presentation will provide a refresher for practitioners on the basic taxation of groups and the reliefs that can be claimed between companies. It will also provide a background to the different types of group companies and how to set-up a basic tax group

  • Overview of capital gains and corporation tax groups
  • Claiming the various group tax reliefs available
  • Setting up and utilising group tax structures

 

Speaker: Paul Murphy, Martin J Kelly & Co.


CPD Speakers

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.


Padraig Daly, Mazars

Padraig is a Tax Director with Mazars where he advises private clients, business owners and multinational companies on mergers and acquisitions, shareholder buy outs, succession planning, corporate reorganisations and tax efficient financing. Over the course of the past 10 years, he has written and lectured extensively for a number of professional bodies on taxation matters, including the Irish Taxation Institute and the Association of Chartered Certified Accountants.


 

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.