CPDStore Ireland

2nd Dec, 09:00

A Review of Tax Appeal Cases and Common Tax Queries that Cross our Desk

A Review Tax Appeal Cases Relevant to Most Practices in the Last Year

In Part 1 of this session John Murphy will cover the following topics
A Review of Tax Appeal Cases Relevant to Most Practices in the Last Year

Debt write-offs and taxability – A review of Section 87 TCA. When is a debt write off taxable. The write off of a loan connected to property – a win for the taxpayer.

The sale of goodwill to connected persons and the importance of following valuation rules

Payments from the Company deemed to be salary/dividend in the absence of evidence – A win for the taxpayer and one that could be used as a basis to defend Revenue’s stance, but availability of evidence is key

Other sundry tax appeal reminders • A review of the changes to agricultural relief and importance of some farmers/landowners taking action before 1 January 2025 • A recap of actions companies can take to reduce the tax prior to yearend. • A recap on CGT losses and loss restrictions • Revenue interventions – what are the key and common area’s we are hearing Revenue are looking at from discussions with practitioners around the country. • Sole trader – VAT and death – Practitioners need to be aware of it In Part 2 of this session, Lisa Cosgrave will cover the following topics; • Common Queries that cross our desks across all tax heads including; o VAT Place of supply rules o Income Tax and determining domicile o Corporation Tax in particular the professional services close company surcharge o Employers PAYE Obligations for remote workers o CGT deductibility rules o CAT Valuation Dates Course Level: Intermediate

2nd Dec, 11:00

Company Law (Key Focus Areas)

2nd Dec, 13:40

Company Law & Company Secretarial 2024

2nd Dec, 15:40

Financial Reporting: Preparing for 2025

Speaker: Jim Kelly – Grant Thornton

Taxpayers and practitioners need to be au fait with the direction of travel as regards Revenue compliance interventions. There has been a significant increase in the number of Level 2 interventions in recent months and a noticeable change in the nature and depth of those interventions.

Familiarity with the Revenue Code of Practice for Compliance Interventions is essential for any accountant or tax advisor particularly in light of the risk involved for both themselves and their clients. The level of preparation required has increased in light of the wide range data and audit techniques now available to Revenue auditors.

Jim Kelly will cover the following topics during this session:

• Review of current Revenue structure and activity including comment on recent developments in TAC
• Overview of the current Compliance Intervention Framework and possible changes
• Outline of options with regard to qualifying disclosures and how best to protect you and your client
• Overview of Revenue sanctions being interest, penalties and publication rules
• Finalising Revenue interventions and how best to regularise tax defaults

By attending this session, you will gain insights into the current Revenue Code and areas of current interest to Revenue. You will gain an understanding of the implications/risks etc for yourself and/or you client. The information will assist you to manage the risks associated with being selected for a Revenue intervention and will inform on best ways to prepare for an intervention/audit.

This webinar will look at current areas of activity and projects that Revenue are interested in as well as some recent TAC decisions affecting Revenue attitude in certain areas. It will also update on any recent changes to the Code.

Course Level: Advanced