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:

 

  1. CGT Fundamentals – Individual and Companies
  2. CGT Reliefs – Retirement and Entrepreneur Relief
  3. CGT Share Schemes – Basic
  4. BIK – Employee
  5. Bik Relief and Exemptions
  6. Salary Sacrifice

CPD Course Speaker

Brass Tax Consultancy

Morna Canty-Ahern

Morna is a Chartered Accountant and Chartered Tax Consultant, working as a Lecturer in Taxation with TUS. Morna is owner of a boutique tax advisor firm Brass Tax Consultancy, which is based in the Mid-West.

Morna has over two decades 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 will be sharing practical advice relating to Capital Gains Tax along with discussing CAT areas, providing guidance in respect any credits or reliefs which are available to claim.