Course Summary

Duration8 hours

PresenterVarious

Course Details

Session 1: Revenue Interventions

This session will cover the following topics:

  • Revenue interventions
  • Revenue code of practice for audits
  • Revenue projects
  • Finance bill

Speaker: Julie Herlihy, Herlihy Tax Consultancy


Session 2: Anti-Avoidance – New Provisions with Significant Impact on OMB’s

This session will cover the following topics:

  • Stamp Duty Changes
  • The Revenue “cash extraction” case brought to the Tax Appeals Commission
  • Anti-abuse rules in relation to Cash Extractions
  • The Bona Fide tests

 

Speaker: Aisling Donoghue – MG Partners


Session 3: Key Succession Planning Trends

This session will cover the following topics:

  • What taxes arise on disposal?
  • How important are tax reliefs?
  • Reliefs/Exemptions to be examined today
  • Termination Payments
  • CGT – Retirement Relief
  • Retirement Relief
  • Company Buyback of Shares
  • CGT – Entrepreneur Relief
  • CAT – Agricultural Relief
  • CAT – Business Relief
  • Succession Planning – Examples

Speaker: Michael Smith, FS Taxation


Session 4: Corporate Restructuring & Reorganisations

This session will cover the following topics:

  • Why Restructure?
  • Types of Restructuring
  • Scheme of Reconstruction
  • Setting up Holding Company
  • Inter-Group Transfer of Assets
  • Transfer of Shares
  • Transfer of Business or Assets
  • Share for Share Transactions
  • Disposal of Shares in Subsidiary
  • 3 Party Swap
  • 2 Party Swap
  • Demerger of Family Business
  • Share Buyback in Family Company
  • Company Law Issues

Speaker: Michael Smith, FS Taxation


CPD Speakers

 

Julie Herlihy, Herlihy Tax Consultancy

Julie Herlihy, a Chartered Accountant and Chartered Tax Advisor, is the founder of Herlihy Tax Consultancy Ltd and provides tax solutions to a range of clients from multinationals to SME’s.  She is a tax member of the Consultative Commmittee of Accountancy Bodies in Ireland and speaks at various industry events.  Julie’s particular expertise includes strategic tax planning across multiple tax heads, succession planning and foreign direct investment.


 

Aisling Donohue, MG Tax Partners

Aisling has worked in tax for over 15 years qualifying with a Big 4 firm in London.  She has previously practiced in both Ireland and the UK.  The author of a number of articles Aisling has lectured extensively both for the Institute of tax but also on a number of International Tax Courses.  She advises a range of clients from owner managed businesses to public companies.


 

Michael Smith, FS Taxation

Michael is Tax Partner with FS Taxation, a firm that specialises in tax planning for personal and corporate clients. Michael has over 25 years of tax experience, and has held a number of senior positions with top Irish accounting practices. He has significant experience advising on business start-ups and reconstructions. He has lectured and written widely for Chartered Accountants Ireland, the Irish Tax Institute and other professional bodies.