Schedule 2024-25

The Certified Tax Adviser (CTax) course is delivered in 8 modules, on Saturdays from September to March. Each full-day module runs from 9.00am to 4.00pm, will earn 6 hours CPD credit and consist of a lecture, scenario analysis, mini case studies etc.

The next intake of the Certified Tax Adviser (CTax) Qualification will commence in September 2024. Registration will open soon.

Live Streaming offers participants the option of viewing and participating in the CTax course through a live link direct to your PC, offering you the flexibility to complete this qualification from home! This option is increasingly popular among our members, as it allows you to fit the course into your busy schedule. Please note that if availing of the live streaming option, you are requested to have your camera on during the class. Interaction between the participants and lecturer is encouraged.

 

Schedule 2024/25

2024 - 2025 Certified Tax Adviser Indicative Schedule

 

INDUCTION WEEK: 

DATE: BEGINNING SEPTEMBER 2024

This week ensures that all students are registered on our online learning platform, Canvas.

Students will view a pre-course webinar and familiarise themselves with the structure of the course.
 

MODULE 1:

SUBJECT:
 PERSONAL TAXES
DATE: TBC
LECTURER: DAVID CLANCY

  • Understand the concepts of residence and domicile
  • Assess and advise on the tax position of individuals coming to and leaving Ireland
  • Obtain knowledge of the OECD model tax treaty and double taxation relief available
  • Explain and assess the income tax liability for an individual & couple within Schedule D & Schedule F
  • Understand the operation of PRSI and USC for a self-employed individual
  • Assess and advise on the use of exemptions and reliefs in deferring and minimising income tax liabilities including the EIIS scheme, R&D credit for key employees

MODULE 2:

SUBJECT: 
TAXATION OF EMPLOYMENT
DATE: TBC
LECTURER: THALIA O'TOOLE

  • Employed vs Self-Employed
  • Overview of relevant case law
  • Overview of Schedule E income (Benefits in Kind, Tax free expenses)
  • Calculate and advise on the tax treatment of lump sum payments
  • Approved employment schemes discussion

MODULE 3:

SUBJECT:
 INDIRECT TAXES: BUSINESS & PROPERTY
DATE: TBC
LECTURER: ETHNA KENNON

This module will be preceded by a 2-hour Indirect Taxes webinar.
DATE: TBC (6pm - 8pm)

  • Understand the operation of VAT in Ireland and the EU-wide Framework for VAT
  • Discuss the general principles of VAT (VAT rates, deductibility, recovery)
  • Analyse the VAT implications of international transactions (imports & exports)
  • Analyse the VAT implications of VAT on property rules (post 1 July 2008)
  • Understand the role of VAT administration, including pay and file rules

MODULE 4:

SUBJECT:
 CORPORATE TAX
DATE: TBC
LECTURER: GARY O'MAHONY

  • Understand the charge to corporation tax based on residency rules
  • Demonstrate a knowledge of the OECD model tax treaty including the implications of a permanent establishment
  • Assess criteria for the start-up company exemption
  • Assess the implications of being a close company and the implications for the company and shareholders on distribution
  • Advise on the criteria for various corporation tax reliefs (R&D tax relief, the knowledge development box, participation exemption)

MODULE 5:

SUBJECT:
 CAPITAL GAINS TAX
DATE: TBC
LECTURER: LORRAINE MULLIGAN


 
  • Understand the operation and territorial scope of CGT in Ireland
  • CGT implications for both residents and non-residents
  • Calculate CGT liabilities and advise on the treatment of development land and share disposals
  • Understand the use of reliefs for CGT (Retirement Relief, Entrepreneur Relief, PPR Relief)
  • Discuss non-compliance issues

MODULE 6:

SUBJECT:
 CAT & STAMP DUTY
DATE: TBC
LECTURER: PAUL GOSAL

  • Understand computational and valuation rules around Capital Acquisitions Tax
  • Analyse the availability of different reliefs to family business scenarios
  • Understand the operation of stamp duty on transfer of shares, residential property and other assets
  • Develop an understanding of the pay & file regime for both taxes
  • Understand the interaction of capital taxes (CGT, Stamp Duty and CAT) in the context of advising on a lifetime transfer of assets by way of gift versus passing assets by inheritance

MODULE 7:

SUBJECT: REVENUE & CLIENT INTERACTION
DATE: TBC
LECTURER: GARY O'MAHONY

  • Understand the scope of Revenue’s requirements for production of accounts, retention of records and the preparation of a statement of affairs
  • Demonstrate a knowledge of the Revenue Audit process
  • Communicate advice & recommendations to Revenue or to a client in a specified format
 

MODULE 8:
SUBJECTS:
 CLIENT ADVICE & EXAM PREP
DATE: TBC
LECTURERS: DAVID CLANCY

  • Develop communication skills (oral & written) in client interaction
  • Refine exam technique and understand how to develop this skill set
  • Attempt of case studies linked to past exam papers

ASSESSMENT (ONLINE): 

DATES:  APRIL 2025     

The assignment is normally due for submission at the end of March or beginning of April. The exam takes place online at the end of April or early May


To gain the qualification participants must complete assessment (one assignment and one online exam) during and at the end of the course. The assessment will be completed online.


The schedule is indicative and may be subject to changes

 

September 2024

Registration for the 2024 intake will open soon.