CPDStore Ireland

The decision to incorporate is one of the first issues that a new business owner encounters. The main pros and cons of incorporation are well known to most advisers at this stage, but this session takes a long-term view and will consider 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 will also look 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. 

On purchasing this course, people should have a good overview of the main tax issues, treatments and reliefs as well as the commercial factors to be taken into account when devising these structures.

In this session Michael O’Scathaill covers the following topics:

• Start-up Business: To incorporate or not.
• Group Structures: The tax implications and benefits.
• Personal Holding Company structures: The benefits and the pitfalls.
• Property Assets: Where they fit within the corporate structure. 
• Corporate restructuring: An overview.