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

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