Course Overview

Session 1: Revenue Audits & Interventions – 2020 and beyond

This session explores the issues ‘on the ground’ when dealing with Revenue Interventions and what Practitioners can expect going forward, including:

  • Covid-19 schemes and Revenue’s monitoring/reviewing of claims
  • Family Company – a persistent problem area
  • Employee Subscriptions and other Employee Expenses
  • Contract of Service v Contract for Service
  • CGT Losses – changes to treatment and retention of records

Session Facilitator: Brendan Twohig – MK Brazil


Session 2: Topical Tax Cases – Recent Tax and other Decisions

The past year has seen an avalanche of TAC Decisions and some very interesting cases  – some of which are potential ‘game-changers’. This session will include a whirlwind review of the 2020 cases as well as flagging some of the more important ones which may be relevant to Practitioners and their clients, including for example

  • The S.599 v S.598 Retirement Relief debate
  • The rise of anti-avoidance cases
  • The application of the Professional CCS for Accountants
  • The landmark decisions for Medical Contractors and Contractors in General

Session Facilitator: Brendan Twohig – MK Brazil


Session 3: PRSI Housekeeping and Update on Brexit & Welfare Issues

In this session Brendan will be covering the following topics;

  • End of year checks on PRSI issues for your clients
  • PRSI Refunds (4-year rule will cancel 2016 refund after December)
  • Voluntary Contributions (Pandemic decimated some clients annual income in 2020)
  • Welfare Pension Plans
  • Brexit Implications on Social Welfare

Session Facilitator: Brendan Casey – PRSI Consultant


Session: Refresher on the VAT on Property Rules

This session will cover:

  • VAT on Property Disposals:
    • Review of the Old/Transitional/New Rules applicable to VAT on Property;
    • Legislative Definitions;
    • Transfer of Business Relief;
    • Implications of the above.
  • Documentary Requirements:
    • Completion of Pre-Contract VAT Enquiries;
    • Capital Goods Scheme Records.
  • Lettings:
    • Landscape with respect to VAT.
  • Entitlement to Recover.

Session Facilitator: Adam Sweetman – Mazars


 

CDP Course Facilitators:

Brendan Twohig – MK Brazil

Brendan Twohig is a Chartered Tax Consultant and has been working in the tax sector for over 20 years.

He joined MK Brazil in 2006 having previously held key tax positions in both Irish and international firms. In addition to working with clients directly, Brendan also provides support consultancy services to other professional advisors and is a member of various consultancy and liaison groups.

Brendan is also a well known speaker and author on tax issues and regularly makes contributions to both local and national media, as well as to various trade journals.


Brendan Casey, PRSI Consultant

Brendan Casey has been practising as a lecturer and a PRSI Consultant since retiring from the Department of Employment Affairs and Social Protection over 10 years ago.

Brendan advises on PRSI liability issues and is an expert on all of Welfare’s contributory benefit and pension schemes.


Adam Sweetman – Mazars

Adam Sweetman has a BA in Business/Managerial Economics from Trinity College and is a Chartered Tax Advisor.

He has over 15+ years’  tax experience and is currently employed by Mazars as a Senior Tax Manager, where he has responsibility for a large number of corporate groups across a number of industries. He is also responsible for a large number of private clients, specifically in the professional services industry, and for compliance and consultancy engagements across a significant client portfolio.

He has advised on the tax implications of property development transactions to include VAT, RCT and employee tax issues and have provided assistance to clients on the sale of shares or business assets, including review of work on taxation warranties and indemnities.

Adam has over the years advised on withholding taxes and international tax matters, assisted clients in preparing for Revenue Audits and tax reviews and has worked on large scale due diligence engagements for target companies.  He is responsible for the delivering timely VAT advice in relation to specific property transactions, to include the preparation and delivery of completed Requisitions on Title for VAT.

He also manages the tax technical training of Mazars tax staff.