CPDStore Ireland

2nd July, 10:00

Topical Tax Issues - July 2024

Speaker: Brendan Twohig – MK Brazil

This presentation will cover various topics which are currently relevant for Practitioners and their customers. The intention is to focus on issues that arise frequently for clients, with some niche areas that merit mention, and to combine the technical with the practical so Practitioners have useful ‘take-aways’ from the session.

Issues covered will include:

• Revenue Interventions including ‘hot topics’ and persistent problems areas
• The ‘Contract of Services’ v ‘Contract for Services’ saga
• Excess Remuneration risks for advisors and their clients
• Mandatory Disclosure of family loans
• Practical updates – BIKs, Staff Entertainment, Farmers, CAT Thresholds, etc

Course level: Intermediate / Advanced

2nd July, 12:10

The 2024 Landscape for Crossborder Compliance and Planning Ireland/UK

Speaker: Rose Tierney – Tierney Tax Consultancy

Crossborder 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.


• Cross Border Employment Issues affecting Irish and UK Employers
◦ Update on Remote working Crossborder
◦ 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.
◦ What is happening at OECD and EU level on this?
◦ How can the PE risk be managed.


• Dealing with Non-Residents and Residents with Overseas (including NI!) Assets
◦ The main issues practitioner can overlook
◦ Determining what is taxed and where
◦ A greater focus by Revenue on the use of properties owned or inherited.


• Update on VAT and Customs
◦ The latest on the Windsor Framework
◦ What’s happening on the ground
◦ What are Revenue’s customs focus

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

Course level: Intermediate

4th July, 10:00

Capital Taxes - A Complete Refresher

Speaker: James Bradley – James Bradley & Co

In this session James Bradley will cover the following topics in this Capital Taxes Refresher Course:

• Retirement Relief
◦Sole Trader
◦Family Company

• Entrepreneur Relief (ER)
◦Sole Trader
◦Company Shares

• Angel Investors

• Principle Private Residence Relief (PPR)

• Company Buy Back Shares

• Sec600 Incorporate Relief

Course level: Foundation / Intermediate

4th July, 12:10

Deferred Claiming of the State Pension, The Pros and Cons

Speaker: Brendan Casey - PRSI Consultancy Ltd

All accountants should become aware of the costs, benefits and issues for clients seeking advice on deferring claiming the State Pension at age 66.

Advice should be based on accurate calculations and potential unforeseen consequences.

In this session Brendan Casey will cover the following topics;

• The loss of years of pension payments for the years between age 66 and 69, including the payment for a Qualified Adult, may not justify or offset the potential increase in entitlement.

• A deferred payment may substantially increase the eventual title and be a worthwhile investment.

• Continued payments of Voluntary Contributions while pension is deferred may be greatly beneficial.

• Continued PRSI payments after age 66 for both the employee, self-employed person and the employer may have no effect on the deferred entitlement.

• Clients with less that the minimum 520 weeks of PRSI paid at age 66 have an opportunity to qualify for a pension.

• Classes B, C or D public or civil servants have an opportunity to qualify for a partial State Pension Contributory

• Clients in receipt of a Survivors Contributory Pension will increase their title to a State Pension by additional PRSI payments.

• Self-Employed clients born before 1963 will be excluded from the incentive if they defer claiming the State Pension at age 66.

By attending this presentation, you will become aware of the Pro's and Cons of pension deferment.

Course Level: Intermediate