Capital Gains Tax Fundamentals and BIK Topical Issues
Category: Tax | Duration: 2hr | Tag: VODSPTXIRE224 | Type: Video | Speaker: Morna Canty-Ahern | Date: 28/04/2022 12:00
Course Details
In this session, Morna Canty Ahern provides guidance on Capital Gains tax fundamentals for the individual and a company. Interaction of CGT reliefs for the individual and how they apply. A basic overview of the capital tax exposure for share schemes. In addition, the session provides guidance on topical BIK matters covering key reliefs and exemptions.
The following topics will be discussed:
- CGT Fundamentals – Individual and Companies
- CGT Reliefs – Retirement and Entrepreneur Relief
- CGT Share Schemes – Basic
- BIK – Employee
- Bik Relief and Exemptions
- Salary Sacrifice
CPD Course Speaker
Brass Tax Consultancy
Morna Canty-Ahern
Morna is a Chartered Accountant and Chartered Tax Consultant, working as an Assistant Lecturer in Taxation with TUS formerly Limerick Institute of Technology. Morna is owner of a boutique tax advisor firm Brass Tax Consultancy which is based in the Mid-West. Morna is Vice-Chair of the Mid-West Chartered Accountants Society.
Morna has over a decade of experience in the Finance sector, having started her career in practice, she has worked for a number of high-profile companies across the public and private sector. Morna is technical editor for a series of tax publications and enjoys advising on tax education.
Morna has over a decade of experience in the Finance sector, having started her career in practice, she has worked for a number of high-profile companies across the public and private sector. Morna is technical editor for a series of tax publications and enjoys advising on tax education.