Course Content

Session 1: A Revenue Audit Case Study For Pubs

This course will cover the following topics:

  • Introduction to Revenue Audits
  • What should practitioners do when the Revenue audit letter arrives?
  • Audit of Pubs Case Study with emphasis on the following:
    • Books & Records
    • Pub Statistical Data
    • Revenue Sanction
  • Recommendations for Practitioners

Facilitator: Fergal Cahill – Cahill Taxation


Session 2: Key Income Tax Pitfalls & Opportunities

This course will cover the key income tax pitfalls & opportunities.

Facilitator: Paul Murphy – Martin J Kelly & Co.


Session 3: Key Tax Considerations on Exiting a Business

This course will cover the following topics:

  • Overview of key issues when exiting a business
  • Entrepreneur relief and retirement relief – practical aspects
  • Share buybacks
  • Anti-avoidance – impact of Section 30 FA 17 and goodwill
  • Corporate reconstructions – when should they be considered
  • Non legislative aspects
  • Practical issues
  • Case studies
  • Key pitfalls and opportunities

Facilitator: Laura Lynch – Laura Lynch & Associates


Session 4: Topical Tax Appeal Cases

This course will cover the following topics:

  • A review of tax appeal determinations
  • Recommended reading for practitioners

Facilitator: John Murphy, OmniPro


Session 5: Critical Farm Tax Issues

This course will cover the following topics:

  • Backdrop & Intro to Farming in Ireland
  • Farming Structures & Collaborative Farming
  • Farm Succession & Capital Taxes
  • VAT & Farm Buildings

Facilitator: Margaret Balfe – IFAC


Session 6: Direct Tax Aspects of Property Transactions

This course will cover the following topics:

  • Overview of Taxation of Property
  • Trading vs. Investing
  • Ownership Structures
  • Moving between investment structures
  • Investing from outside of Ireland
  • Joint Ventures

Facilitator: Padraig Daly – Mazars


Session 7: Current VAT & Property Issues

This course will cover the following topics:

  • Waivers of Exemption (WoE) – Common pitfalls
  • Sales of let property – TOB or not TOB
  • Legacy Leases – transaction post July 2008
  • Anti-avoidance measures – avoid costly mistakes

Facilitator: Gabrielle Dillon – Dermot O’Brien & Associates


Session 8: Brexit – The Potential Tax Issues & Pitfalls

This course will cover the following topics:

  • Brexit preparations
  • Why the backstop is so important
  • Likely outcomes
  • Tax implications
  • Pre-Brexit planning
  • AEO – What is it and do I need it?
  • Customs
  • Is Brexit the only threat?

Facilitator: Rose Tierney – Tierney Tax Consultancy