Course Details

Practitioners may occasionally find themselves advising special companies that throw up niche tax issues that they wouldn’t otherwise encounter on a day-to-day basis. Examples include investment companies, charities and companies engaged in mutual trading such as clubs or property management companies. It is important that practitioners are familiar with the niche issues and special tax treatments of relevance to these types of companies. As they may only be encountered occasionally however, staying abreast of developments can be challenging.


This course highlights some of the key niche tax issues that can arise when advising these types of companies. It will act as a useful refresher, giving practitioners a good understanding of the key issues to be aware of when advising such companies.


The course also touches on some of the key issues pertaining to companies going through an insolvency or strike-off process.


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

  • Management Expenses incurred by Investment Companies – in what circumstances can a deduction be claimed and how can the relief be utilised?
  • Mutual Trading – an overview of the concept, where it applies and what it means in practice.
  • An overview of the charitable tax exemption and its application in practice.
  • An overview of the key tax issues arising from a liquidation.
  • Key tax issues and challenges for receivers.


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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.