Timetables

Professional Exams 2020

Qualification: FAE

Subject: - Advanced Taxation - RoI

Exam Date: 20th August 2020

Course:

Following our two day intensive revision course FAE students should have the necessary skills and knowledge to successfully provide answers that should:

• Advise clients on the structure and funding of their business
• Review taxation implications of business decisions triggering a potential liability to Capital Taxes,from both the individual and corporate perspectives
• Advise clients on optimising the tax outcomes of business decisions
• Discuss and advise on the mechanisms available for the avoidance of Double Taxation
• Advise on and manage the conduct of a Revenue Audit
• Discuss the main VAT implications of a property transaction and advise accordingly
• Advise clients on the VAT outcomes of a change of ownership of a business

We will be specifically focusing on:

1. The Reliefs available for expenditure on R&D (for companies and key R&D personnel) and intangible assets 
2. The Knowledge Development Box
3. Transfer of a business to a family member, a third party or on death
4. Cash Extraction by individuals and companies
5. Retirement Planning
6. Reorganisation of a business – with or without a change of ownership
7. The main business and sectoral reliefs available under both the Capital Acquisitions Tax and Capital Gains Tax codes, and the differences in qualification for reliefs.
8. Capital transactions with foreign resident/foreign domiciled individuals Section 980 TCA 1997: Withholding Tax from proceeds of certain disposals (CG50)
9. Advising on the implications of under/overvalued transactions between directors/shareholders and private limited companies, with particular reference to Close Company provisions.
10. The interaction of other taxes arising as a consequence of effecting the transfer of a benefit in an efficient manner from the Capital Taxes perspective
11. The tax law that applies to trusts and estates
12. The distinction between absolute and other interests in Capital Taxes planning
13. The treatments between corporate capital distributions and income distributions, and the consequences for both the company and the recipient
14. The criteria applying to Corporate Groups so that they can avail of the participation exemption for share transactions, and apply the participation exemption provisions in capital transactions
15. International issues in taxation
16. Revenue Audits, Investigations and Powers
17. A detailed working knowledge of transactions or events which trigger a charge to Value Added Tax (VAT), to include registration and types of supply including: (1) Reorganisation or transfer of a business (including sale of shareholding), (2) Property Transactions (to include post July 08 and transitional rules re pre July 08 property) and (3) Operation of the Mini One Stop Shop (MOSS) system.

Dates:

• Saturday, 11th and Sunday, 12th July 2020 - 9.30am to 5.30pm
• Saturday, 18th and Sunday, 19th July 2020 - 9.30am to 5.30pm
• Saturday, 25th and Sunday, 26th July 2020 - 9.30am to 5.30pm

PAYMENT IN FULL IS REQUIRED TO CONFIRM BOOKING.



AS OUR COURSES CATER FOR A MAXIMUM OF TWENTY, PLEASE BOOK EARLY TO CONFIRM YOUR PLACE.



Timetables are provisional and subject to change.




Courses will only run subject to demand.

Course Cost:

€200.00

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