CPDStore Ireland

Cross border compliance and planning is a challenge for any accountant. Clients are more and more active crossborder. The rules are forever changing. Covid and Brexit have both brought challenges and changed the way we work and how businesses operate crossborder. This session covers a flavour of income tax, corporation tax and capital tax issues you need to be aware of as well as the latest on crossborder VAT and Customs.

In this session, Rose Tierney will focus on the following areas;

• Cross Border Employment Issues affecting Irish and UK Employers
  • Remote working has forever changed the landscape what employers need to know about employment taxes when employees work across the border. 
  • What the employees need to be aware of.
  • The compliance issues
     
• Cross Border Employment and the increased P E Risk for Companies 
  • PE is the main excuse employers use to avoid remote working across the border. 
  • We will cover the increased risk of PE since the treaty changes.
  • How can the PE risk be managed.
    
    
• Non Resident Beneficiaries of Irish Estates and Disposals of Irish Property – the compliance involved
  • Changed rules on clearances for non residents. 
  • A greater focus by Revenue on the use of properties  owned or inherited.
    
    
• CGT and CAT reliefs and how they apply to non residents
  • Are non residents eligible for the same relief as residents?
  • Retirement Relief, Business Property Relief, Agricultural Property Relief for non residents
    
    
• Update on VAT and Customs 
  • The changes arising from the latest on the NI Protocol
  • Changing VAT rules for Northern Ireland 

This session will be of most interest to accountants who have clients moving across borders and need to know the issues facing them.