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2018 - 2019 Certified Tax Adviser (CTax) Schedule


MODULE 1:

SUBJECT:
CORPORATION TAX – ESSENTIALS & SPECIFIC ADVANCED ISSUES 
DATE: 1st SEPTEMBER 2018
LECTURER: MICHAEL SMITH

TOPICS:

  • Corporate Losses
  • Close Company
  • Dividend Withholding Tax
  • Corporation Tax Returns
  • Relevant Contracts Tax
  • Research & Development Credit
  • Intangible Assets
  • Company Residence

 

MODULE 2:

SUBJECT: SUCCESSION PLANNING
DATE: 15th SEPTEMBER 2018
LECTURER: PAUL GOSAL

TOPICS:
  • Capital Taxes - CGT, Stamp Duty, CAT
  • Computational Rules and Compliance
  • Tax Reliefs & Exemptions
  • Legal/Administration Aspects including Succession Act, Estates, Wills
  • Succession Structures (e.g. Trusts)
  • Implementing a Succession Plan

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MODULE 3:

SUBJECT: TAX ISSUES OF EMPLOYMENT INCOME
DATE: 24th NOVEMBER 2018 
LECTURER: JAMES BRADLEY          

TOPICS:
  • PAYE/PRSI/USC Essentials
  • PAYE/PRSI/USC  advanced topics
  • Employment: foreign aspects
  • Employed V’s Self Employed
  • BIK Changes
  • Termination payments
  • Pensions
MODULE 4:

SUBJECT: CORPORATION TAX – SPECIALIST ISSUES
DATE: 8th DECEMBER 2018
LECTURER: MICHAEL SMITH

TOPICS:
  • Shares
  • Capital Gains Tax Groups
  • EIIS & SURE
  • Using Losses Effectively
  • Corporate Structures
  • Foreign Trading & Foreign Income
  • Insolvency Issues
  • R&D Tax Groups

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MODULE 5:

SUBJECT: ADVANCED INCOME TAX
DATE: 12th JANUARY 2019 
LECTURER: JAMES BRADLEY          

TOPICS:
  • Tax Planning
  • High earner restrictions
  • Taxation of married couples:
    • Change in Marital Status
    • Civil Partnership
  • Medical expenses 
  • Residence issues
  • Double Taxation
  • Investment Income
  • SARP
  • Pensions
MODULE 6:

SUBJECT: VAT ESSENTIALS
DATE:
26th JANUARY 2019
LECTURER: ETHNA KENNON             

TOPICS:

  • For Business
  • For Property
  • Taxable & Accountable Persons
  • Legislation
  • Place of Supply of Goods and Services
  • Underlying Principles
  • Deductible & Non-deductible

  • Additional 2-hour VAT Webinar - Date to be finalised with lecturer

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MODULE 7:

SUBJECT: REVENUE INTERACTION
DATE: 16th FEBRUARY 2019
LECTURER: GARY O'MAHONY            

TOPICS:
  • Rights & Entitlements
  • Code of Practice
  • Revenue Powers
  • Avoiding Publication
  • Qualifying Disclosures
  • Revenue audit
  • Revenue communication
  • Appeals
MODULE 8:

SUBJECT: FURTHER ASPECTS OF PERSONAL TAX
DATE: 2nd MARCH      
LECTURER: DAVID CLANCY    

TOPICS:
  • Trading income v Capital – Case law
  • CGT PPR Relief
  • Share Dealing
  • Treatment of losses arising on commencement and cessation of a trade
  • Sole Trader Incorporation
  • Optimum methods to utilise loss relief
  • Case I and II Capital Allowances
  • How losses interact with Capital Allowances
  • Farmer taxation
  • Case V

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** PLEASE NOTE THAT THE ABOVE DATES ARE SUBJECT TO CHANGE **

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