Course Details

While there are many issues to occupy the minds of new business owners as they look to get their venture off the ground, consideration should be given at the outset to putting in place the most appropriate structure, not only to get started but to give the business the best chance of thriving in the longer run and even with an eye to its eventual sale. 


At the simplest level, a key decision will be whether, or when to incorporate the business and, while the main pros and cons of incorporation are well known to most advisers, this course takes a longer term view and considers more advanced structures that may be of benefit down the line and whether now is the correct time to implement them.


Furthermore, it considers more complex structures such as those encompassing multiple businesses and property assets and also looks ahead to the eventual disposal of the business and how this might be structured including, where relevant, how a corporate restructuring may facilitate a more efficient disposal. 

 

Michael O’Scathaill covers the following topics during this course:

  • Start-up Business: To incorporate or not.
  • Corporate Structures: Key factors in setting them up and structuring shareholder investments.
  • Advanced Structures: Use of personal holding companies, hybrid structures and structuring to maximise claim for key tax reliefs.
  • Group Structures: The tax implications and benefits.
  • Other Issues: Structuring ownership of business premises and an overview of corporate restructurings.

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CPD Course Speaker

Crowe Ireland

Michael O'Scathaill

Michael is a director in the firm’s tax department. He holds a Bachelor of Commerce degree from the NUI and is a Chartered Accountant (FCA) and an AITI Chartered Tax Advisor.

Michael manages a varied and interesting portfolio of corporate and personal tax clients from a range of sectors including food & beverage, retail, insurance, construction and waste management. He has a strong relationship with his clients and works closely with them to deliver a service that meets their commercial as well as their taxation requirements.