This online CPD Course will cover the following:
- A review of Tax Appeals;
- A review of Determinations;
- The various tax rates in relation to property – Company and Personal tax
- The badges of trade in relation to property – the importance of identifying whether it is investment or trade;
- Moving from trade to investment – Is this possible – What is it easier to move to/from
- Ownership structures
- Section 604A – 4/7-year exemption – potential opportunities but don’t assume it always applies
- Holding Companies and property companies
- Stamp duty considerations
- Family Partnership and property
- Debt restructuring and property
- The use of put and call options to secure sale but not create upfront liability
- If purchasing a trade property – Purchase in Co. itself or Parent Co.?
- What to watch where land owned personally, and Company intends to purchase the property
CPD Course Facilitators
John Murphy: Tax, Corporate Restructuring and Practice Support, OmniPro
As a lead member of our technical support team, John relishes problem-solving to help accountants develop innovative client solutions and sharing technical knowledge on tax, financial reporting and auditing.
A Chartered Tax Adviser, he advises clients in practice on a range of issues from income tax, tax planning, restructuring and exit planning to Revenue audits. In addition, he provides support on financial reporting, auditing and company law; conducts company valuations and advises on pre-sale restructuring.
John also plays a key role as a researcher and subject-matter expert in developing OmniPro information products such as the CompaniesAct2014.com and FRS102.com. As a speaker at OmniPro CPD events, he brings these industry-leading insights to accountants participating in our training programmes.
A Chartered Accountant and Qualified Financial Adviser, John has over a decade’s Big 4 experience with EY and PwC, providing tax and audit services for a portfolio of clients, ranging in scale from SMEs to multinationals.
Yvonne O’Sullivan: Tax Executive, OmniPro
Yvonne is a key member of our technical support team, providing advice on all tax heads in response to queries submitted through our Knowledge Hub platform. In addition, she provides support within the tax department on tax planning, restructuring and exit planning solutions for a range of clients.
A Chartered Certified Accountant, Yvonne trained and worked in small practice for a number of years followed by working for over 2 years in an independent Dublin based firm Beechwood Partners. She has experience with a range of professionals, executives, entrepreneurs and family groups assisting them with their tax compliance across all areas. She worked closely with clients providing daily practical and operational assistance with the management of their personal and business finance administration as well as assisting with the ongoing analysis and production of investment portfolio reports.
Yvonne has recently completed her final IATI Chartered Tax Adviser Exams, and plays a key role as a researcher on developing subject matter and content for our Knowledge Hub tax product.