Course Summary

Duration1 hour

PresenterDaragh O'Shaughnessy

Course Overview

The taxation of property transactions is a major financial concern for clients through ordinary and extraordinary economic times. The automatic publication of determinations by the Tax Appeals Commission in recent years has provided an invaluable insight into Revenue’s views on some contentious matters in the area of property taxation. Through the format of reviewing some recent tax appeals cases, this presentation will provide an update on the prevailing interpretation in some areas of tax on property including:

  • The distinction between rental income and trading income from property
  • The meaning of sole or main residence
  • Allowable deductions from rental profits
  • The impact on various tax heads of changes in property law


CDP Course Facilitators:

Daragh O’Shaughnessy – AITI, Chartered Tax Advisor 

Daragh has provided expert tax advice to a diverse range of personal and corporate clients, from sole traders to High Net Worth investors and SMEs to multinationals for 15 years. 

Daragh’s CPD lectures and articles view tax issues from a practical perspective that can put to immediate use in attendees’ day-to-day business, as well as using technical analysis for a deeper understanding of the issues.