Course Summary

Duration2 hours

PresenterMichael Smith

Course Overview

Significant tax issues can arise when disposing of a business.  It is important that you understand the practical tax issues that can arise and utilise planning opportunities available to minimise taxes payable. During our session, we will cover:

  • Tax planning on sale of a sole trade or partnership
  • Tax implications of selling shares or assets
  • Extracting funds in a tax efficient manner
  • Retirement relief
  • Company acquiring its own shares and reliefs available
  • Entrepreneur relief
  • Tax relief on sale of shares in trading subsidiary
  • Restructuring to allow tax efficient sale of business or part of a business


CPD Course Facilitator

Michael Smith, MG Smith & Co

Michael is a Partner with MG Smith & Co.  He 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.