Course Summary

Duration8 hours


Course Details

Session 1: Residence & Domicile

This session will benefit all participants as the Income Tax, Capital Gains Tax and Capital Acquisitions Tax implications are quite complex.

Participants will learn all tax implications for people who are resident, non-resident, domiciled and non-domiciled etc.

Special areas of note will be:

  1. What are the pitfalls when remitting a Capital Gain?
  2. What are the pitfalls when remitting Income?
  3. Why is it a good idea to retain a non-Irish domicile if you have one.
  4. How are Sec29A Specified Assets treated for Non-Resident Individuals.
  5. Who does Split Year Relief Apply to?

The session will highlight with practical examples all the areas to be careful with when filling any of the above three tax returns.

Speaker: James Bradley, James Bradley & Co.

Session 2: Finance Bill 2019

While the recent Budget may have appeared to have been light on tax changes, Finance Bill 2019 has proved to be the exact opposite with 128 pages of proposed new law covering 75 separate sections. This session will provide the accountant with a detailed understanding of the Bill and will enable them to advise their clients on its implications and any tax planning opportunities available or pitfalls to avoid.

  • Analysis of the main sections of Finance Bill 2019
  • Review of the proposed improvements in R&D aimed at smaller companies
  • Details on the proposed changes to capital allowances and BIK for motor vehicles, EII and KEEP
  • Up-to-date review of the amendments between Finance Bill & Act
  • Overview of the main current individual and corporate reliefs and current timescales for claiming

Paul Murphy, Martin J. Kelly & Co.

Session 3: Top Tax Tips for Estate Planning

This session will walk you through the following top tips for Estate Planning:

  • Current estate planning landscape
  • The essential reliefs and exemptions
  • 5 Top Tax Tips when planning Estates
  • Tax planning for Child to Parent transfers
  • Disponer pays CAT on behalf of beneficiary
  • Alternative to the Dwelling House Exemption
  • 72 policies
  • Approved retirement funds
  • Residence and Domicile Tax Planning

Padraig Daly, Mazars

Session 4: Tax considerations on Selling a Business

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


Speaker: Michael Smith, MG Smith & Co.

CPD Course Facilitators:

James Bradley, James Bradley & Co

James Bradley is a qualified accountant and tax consultant. He is the principle of his own tax consultancy practice in Cork and deals with clients from all economy sectors and provides professional tax advice under all tax heads to his clients.

James has been lecturing for the Institute of Chartered Accountants and the Institute of Taxation in Tax for more than ten years and has also set tax exams for both Institutes.

James has also been providing continual professional development courses for the Institute of Certified Public Accountants / The Institute of Chartered Accountants and the Institute of Taxation in Tax for 10 years also.

Paul Murphy, Martin J Kelly & Co

Paul Murphy is a taxation consultant and management accountant for Martin J. Kelly & Co. He is a corporation tax lecturer for the Irish Taxation Institute and is an Associate of both the Irish Taxation Institute and the Association of Chartered Certified Accountants. He is a co-author of the Irish Taxation Institute’s annual publication, Irish Taxation Law and Practice.

Padraig Daly, Mazars

Padraig is Tax Director with Mazars. He previously worked with Deloitte and BDO where he provided financial and taxation advice to private clients, business owners and multinational companies. He holds a first-class honours degree in Accounting and Finance and is qualified as both a Chartered Accountant and a Chartered Tax Adviser. Over the course of the past 12 years, he has written and lectured extensively for a number of professional bodies on taxation matters, including the Irish Taxation Institute, the ACCA and CPA.

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.