Course Summary

Duration7 hours

PresenterVarious

Course Details

This course is broken down into 4 sessions:

  1. Sole Trader & Company Director’s PRSI Liabilities
  2. Qualifying your Client for the State Pension Contributory
  3. Topical Tax Issues for Practitioners and Their Clients – Part 1
  4. Topical Tax Issues for Practitioners and Their Clients – Part 2

Session 1: Sole Trader & Company Director’s PRSI Liabilities

This session will cover the following topics:

  1. “Class S” PRSI Liabilities:
    • Sole -Trader
    • Prescribed Relatives running the business with sole-trader
    • Exemptions
  2. Executive Director’s PRSI liabilities
    • PRSI @ ”Class S”
    • PRSI @ ”Class A”
    • Requesting a refund of “Class A” incorrectly paid
    • Appealing against Welfare decisions

FacilitatorBrendan Casey, PRSI Consultant

 


Session 2: Qualifying your Client for the State Pension Contributory

This session will cover the following topics:

  1. Qualifying your client for the State Pension Contributory
    • How to read the Insurance record
    • Getting client’s record corrected
    • Guidelines on how pensions are calculated
    • Pitfalls to be avoided
  2. Voluntary Contribution option

FacilitatorBrendan Casey, PRSI Consultant

 


Session 3: Topical Tax Issues for Practitioners and Their Clients – Part 1

Over the course of this session and Part 1 we will aim to cover the main tax aspects that are relevant to your clients who are either entrepreneurs, high net worth individuals, owner managed business or are contemplating  succession.

We will address recent legislative changes and current planning opportunities for your clients.

Part 1 will specifically cover the following topics:

  • Selling a Business – Structures for exist and impact of recent anti -avoidance legislation (Section 135 TCA)
  • Estate Planning – Planning, structures and reliefs available

FacilitatorPaula Keaney, Doyle Keaney Tax Advisors

 


Session 4: Topical Tax Issues for Practitioners and Their Clients – Part 2

Over the course of this course and Part 1 we will aim to cover the main tax aspects that are relevant to your clients who are either entrepreneurs, high net worth individuals, owner managed business or are contemplating  succession.

We will address recent legislative changes and current planning opportunities for your clients.

Part 2 will specifically cover the following topics:

  • Entrepreneur Relief and Retirement Relief – Interaction and maximisation of reliefs
  • Opportunities to maximise Capital Gains Tax reliefs and what to watch out for
    • Participation Exemption,
    • 7 year CGT Relief,
    • Reorganisations,
    • Principle Private Residence Relief.
  • Tax Appeals Case update – review of interesting cases to date

FacilitatorPaula Keaney, Doyle Keaney Tax Advisors

 


 

CPD Course Facilitators

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.


Paula Keaney, Doyle Keaney Tax Advisors

Paula Keaney is a Tax Partner with Doyle Keaney Tax Advisors, a boutique tax practise. She specialises in providing tax advice to high net worth individuals and owner managed businesses. Her other areas of expertise include property transactions, tax efficient succession planning, corporate restructuring and reorganisations/ M&A and debt restructuring. Paula is a Chartered Tax Adviser (CTA) and a fellow of the Association of Chartered Certified Accountants (FCCA). Paula has lectured for ACA, ACCA, CTA and other professional bodies.