“I am delighted to have recently passed the Irish Tax Institute Certificate in Capital Taxes for Private Clients.  I undertook this assignment during the Covid-19 lockdown in order to refresh my skills and knowledge of Capital Taxes to ensure I can continue to provide the best tax consultancy advice to my clients.

We provide tax consultancy advice to individuals and companies who are based in Meath, Dublin, Cavan, Kildare, Louth, the greater Leinster region and Nationwide. We also provide tax consultancy advice to individuals and businesses already set up in Ireland and to individuals and businesses who are looking to set up or relocate in Ireland.

We also provide cross border, EU tax consultancy advice and International Tax advice (outside EU).  Contact us today on info@greallyaccountants.ie.  We look forward to assisting you and your business.”

The tax areas covered were as follows;

1:  CAPITAL ACQUISITION TAX (GIFT TAX AND INHERITANCE TAX)

2:  CAPITAL GAINS TAX

3:  STAMP DUTY

4:  LOCAL PROPERTY TAX

ESTATE PLANNING STRUCTURES AND LIFE EVENTS COVERING;

Business Property Relief

Agricultural Relief

Dwelling Relief

Principal Private Residential Relief

Retirement Relief

Mandatory Reporting and Exchange of Information

Revenue Powers

Revenue Interventions and Audits

Trusts – Key issues (around implementation, unwinding etc.)

Death – Wills and Intestacy (valuation date issues)

Family Partnerships

Breakdown of a relationship – tax implications

Family companies and different share classes

TAX TECHNICAL UPDATE ON CAPITAL GAINS TAX, CAPITAL ACQUISITION TAX,  STAMP DUTY AND LOCAL PROPERTY TAX

Technical update including recent changes over the last 5 years covering:

• Finance Act changes
• Updates to Revenue guidance
• Recent case law
• TAC determinations

Compliance considerations including:

• International considerations – AEOI and relevant EU measures and PPSN applications
• Anti-avoidance provisions
• Filing and reporting requirements
• LPT and NPPR

PROTECTING WEALTH FOR SPECIFIC INDIVIDUALS

• Beneficiaries in need of protection
• High net worth individuals
• Entrepreneurs and high-potential start-ups
• Non-domiciled individuals and cross-border workers

TRANSFERRING WEALTH AND PROVIDING FOR INDIVIDUALS

• Providing for various family circumstances
• Structuring involving dwelling houses
• CAT and pensions interactions, now and in the future
• Other specific issues including: 1) Losses 2) Development land 3) 4-year/7-year CGT exemption

TRANSFERRING WEALTH INVOLVING A FAMILY BUSINESS OR FARM

• Succession planning for the family business 1) Transfer within the family 2) Third party sales and MBOs
• Transfer of a farm and agricultural assets

ADVISING PRIVATE CLIENTS AT END OF LIFE

• Death of a testate private client including: 1) Simple Irish estate 2) Complex Irish estate 3) Cross-border estate
• Compliance issues 1) Pre and post death