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 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.