CPDStore Ireland

09:00 - 10:40

Beyond the Statute: How Case Law Shapes Tax Interpretation

Speaker: Conor Kennedy - EY Law Ireland

Case law interpretation is a fundamental component for tax practitioners in understanding how the way statutes are applied and ensuring the consistent evolution of legal principles. This presentation provides a comprehensive overview of the methods used to interpret case law, the challenges faced by professionals, and the broader significance of case law within the legal system. This article synthesises the key themes and insights from the presentation, offering a detailed exploration suitable for practitioners seeking to deepen their understanding of this critical area.

Conor Kennedy will cover the following topics during this webinar:

The Legal Hierarchy and the Role of Case Law

• How statutes and case law interact within the legal system, and the importance of judicial interpretation in shaping tax law.

Principles and Methods of Case Law Interpretation

• Core concepts such as stare decisis, ratio decidendi, and obiter dicta, alongside practical approaches like textual, purposive, and contextual interpretation.

Practical Steps for Analysing Judgments

• Systematic techniques for reading and understanding court decisions, focusing on extracting relevant facts, identifying legal issues, and distinguishing binding principles.

Case Law’s Influence on Tax Practice

• The impact of judicial decisions on tax compliance, planning, and dispute resolution, with examples of how case law guides accountants in practice.

Challenges and Evolving Standards in Case Law Interpretation

• Common difficulties such as complex legal language, ambiguity, differing opinions, and the dynamic nature of legal standards as societal values change.

By attending this session, you will:

• Understand the legal hierarchy and the relationship between statutes and case law, and why judicial interpretation is essential in tax practice.
• Learn the key principles and methodologies used to interpret case law, including how to distinguish binding precedents from persuasive commentary.
• Gain practical skills for reading and analysing court judgments, enabling you to extract relevant facts, identify legal issues, and apply legal reasoning to real-world tax scenarios.
• Recognise the impact of recent case law decisions on tax compliance and planning, and how staying informed can improve the quality of advice you provide to clients.
• Be able to navigate common challenges in interpreting case law, such as complex legal language, ambiguity, and evolving standards, ensuring you remain adaptable and effective in your professional practice.

This session will be of particular interest to:

• Tax advisers and consultants Those who need to interpret tax legislation and apply recent case law to client scenarios.
• Accountants in practice Especially those involved in tax compliance, planning, and dispute resolution.
• Auditors Professionals who must understand how judicial decisions affect the interpretation of tax statutes and audit findings.
• Business owners and financial controllers Individuals responsible for making informed decisions about tax positions and risk management.
• Legal professionals working in tax Solicitors, barristers, or in-house counsel who advise on tax matters and rely on case law for guidance.

This session is particularly valuable for anyone who needs to stay current with legal developments in taxation and understand how case law impacts everyday practice.

11:00 - 12:40

Tax Reliefs for the Corporate Office

Speaker: Paul Murphy - Martin J. Kelly & Co

This session is designed to equip the attendee with an overview of the main reliefs available in the corporate environment for the industry accountant.

Paul Murphy will cover the following topics during this webinar:

• Corporation tax reliefs – including R&D & start-up
• Group relief overview
• Employment terminations
• Pension funding
• Shareholder exits

By attending this session you will be familiar with the current reliefs available for companies in a variety of situations including restructurings, terminations and groups.

This session will be of particular interest to Accountants in industry who would like to have a general knowledge of the main reliefs available to companies.

Course Level: Intermediate

13:40 - 15:20

Corporate Group Structures & Transactions - Key Tax Considerations

Speaker: Niall Hanton - OmniPro Tax and Legal

The following is some of the tax items cover in this webinar:

• Review of corporate group structures from an Irish tax perspective - including from a Corporation Tax, Capital Gains Tax, Stamp Duty Perspective,
• Review of common restructuring methods used to implement a group structure,
• Review of the tax implications arising on common group transactions - such as intra group transfer of assets, dividend payments & other transactions between entities operating within a group,
• Assess dividend payments with a group structure and associated tax compliance arising for such payments,
• Overview of some close company surcharge considerations when operating within a corporate group
• Overview of tax implications arising from disposing of a corporate subsidiary or from disposing of a corporate group.

15:40 - 17:20

Corporate Finance and Succession Planning

Speaker: Tom Murray - Friel Stafford

Succession planning is rapidly becoming one of the most pressing challenges for Irish SME owners and a critical advisory opportunity for accountants. With over 60% of Irish business owners now over the age of 55 and an estimated €2.5 billion in ownership transfers required by 2030, accountants are uniquely positioned to guide clients through the financial, tax, and governance complexities of transition.

This practical CPD session will equip you with the frameworks, funding tools, and tax insights needed to help clients unlock value, preserve legacy, and ensure smooth generational change. By attending, you’ll strengthen your advisory capability, differentiate your practice, and deliver measurable value to business-owner clients navigating their next chapter.

Tom Murray will cover the following topics during this webinar:

• The “Four-P Framework” for Succession Success – how People, Profitability, Planning and Funding interact to determine enterprise value and deal readiness.
• Financing the Transition – comparing senior debt, mezzanine, vendor, employee ownership and equity solutions in the Irish market, with indicative pricing and structures.
• Tax and Legal Signposts – CGT and CAT reliefs, Business Property Relief, KEEP options, and Companies Act procedures that influence deal feasibility.
• Succession Pathways & Decision Tree – matching owner goals to optimal routes: family transfer, MBO/MBI, EOT/ESOT, trade sale, or partial recapitalisation.

By attending this session, you will:

• Understand the key corporate finance levers that affect SME succession outcomes.
• Be able to design funding structures that align owner, family, and management interests.
• Recognise and apply Irish-specific tax and legal reliefs to optimise deal value.
• Confidently advise clients on choosing and preparing for the right exit or transition route.
• Take away ready-to-use templates, checklists, and decision tools to embed in your practice.

This session will be of particular interest to:

• Practising Accountants and Chartered Tax Advisers providing business advisory services.
• Corporate Finance and Audit Partners supporting SME clients.
• Financial Controllers / CFOs in family-owned or privately held companies.
• Succession and Wealth-Planning specialists.
• Business owners seeking to understand their funding and exit options.

Course Level: Intermediate