Course Details

This course covers some of the key aspects of Capital Acquisitions Tax ("CAT") - including:

  • Review of varying scenarios that give rise to CAT implications - including interest free loans / free use of property
  • Review of "look through" provisions in respect to private companies & assessing how shares should be valued for CAT purposes in private companies,
  • Review of valuation dates for CAT purposes and considerations for planning gifts / inheritances
  • Review of Business Relief for CAT - and examples of succession planning options utilising this relief,
  • Review of Agricultural Relief for CAT - and examples of succession planning options utilising this relief.
  • High level overview points on trusts and the CAT implications arising from establishing a trust and how they can be used for succession planning purposes.

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CPD Course Speaker

OmniPro Tax and Legal

Niall Hanton

Niall brings a wealth of experience across various tax areas, including corporate restructuring, succession planning, business acquisitions and disposals, tax due diligence, and corporate and personal tax compliance. Niall comes from a top 6 firm which has undergone rapid market growth over the last number of years bringing a wealth of knowledge from that fast-paced environment.

Niall's expertise extends to a wide range of industries, including retail, agriculture, manufacturing, hospitality, professional services, and more. Additionally, his background in tax, combined with experience providing accounting advise surrounding transactions, makes him a valuable asset to our team.