Course Details

The course is aimed to focus issues that impact Close companies and tax adjustments required.


In this session Morna Canty-Ahern covers the following topics:

  • Close Company Rules
  • Close Company Application
  • Close Company Transactions – Benefits, Interest, Transfer of Assets at Undervalue, and Loans
  • Surcharge on undistributed Investment & Estate Income – Trading Co
  • Surcharge on undistributed Investment & Estate Income – Service Co

CPD Club

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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.