Course Summary

Duration8 hours


Course Details

Session 1: Topical Tax Issues for Accountants

This session will cover a range of tax issues which are of interest/relevance to Practitioners and their clients, including for example

  • Pre-Trading/Pre-Letting Expenses
  • Employee Expenses and the new “Payments to Directors” problem
  • VAT on Property – persistent problems
  • Contract of Service v Contract for Service
  • Revenue Audits – Hot Topics

Speaker: Brendan Twohig, MK Brazil

Session 2: Key PRSI Issues 2020

This session covers what your clients need you to know about welfare:

  • Correct rates of PRSI
  • Dealing with over-payments demands
  • Helping them to maximise their Welfare Pension

Speaker: Brendan Casey, PRSI Consultant

Session 3: Tax Appeals Update – Navigating the New System and a Review of Recent Cases

The fundamental changes to the Irish tax appeals system three years ago mean that tax appeals should now be more accessible and transparent than ever before. The Tax Appeals Commission has recently been given greater resources, which is likely to lead to an increase in the flow of appeals heard and settled. As the relationship between taxpayers and Revenue becomes more confrontational, all practitioners should familiarise themselves with the modern appeals system.

Areas to be covered will include:

  • A practical step-by-step guide to the new tax appeals system
  • An analysis of recent changes made to the tax appeals process with practical examples
  • A consideration of some recent relevant Tax Appeals Commission determinations and High Court judgements

Speaker: Daragh O’Shaughnessy

Session 4: Travel & Subsistence Expenses – Back to Basics

The tax treatment of travel and subsistence expenses for employees, directors and self-employed persons is deceptively complex. Even though this area of taxation affects almost every business in the country, confusion can still commonly arise when it comes to advising on practical scenarios. This session will provide a single source for the latest authorities on advising on this important area for all types of client.

Areas to be covered will include:

  • A detailed review of the law and practice for claiming travel and subsistence expenses for self-employed persons
  • An analysis of the Revenue practice for tax-free travel and subsistence expenses for employees and directors
  • A consideration of the practical effect of the recent Tax Appeals Commission determination on tax-free travel and subsistence expense claims

Speaker: Daragh O’Shaughnessy

CPD Course Facilitators:

Brendan Twohig, MK Brazil

Having worked with a portfolio of personal and corporate clients as a tax consultant since the late 1980’s, Brendan has gained a diverse experience with particular expertise in property structuring, tax-based investments, corporate restructuring, estate and succession planning. Brendan is an experienced speaker and has written many tax-based articles.

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.

Daragh O’Shaughnessy

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.

Daragh O’Shaughnessy

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. His 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.