Module
Advanced Taxation – Ireland
Advanced Taxation – Ireland
Educational material, not professional, tax or legal advice. Figures reflect Irish law as understood when written — check Revenue.ie or a qualified adviser before acting. Not affiliated with or endorsed by any professional body.
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- 01Use the prescribed exam year
- 02Residence: the day-count gateway
- 03Ordinary residence moves slowly
- 04Domicile and the remittance basis
- 05Worldwide income for the fully connected taxpayer
- 06Resident but non-domiciled
- 07Non-residents and Irish-source income
- 08Coming to and leaving Ireland
- 09Treaties follow domestic law
- 10Treaty residence tie-breakers
- 11Double-tax credit relief
- 12Overseas income computation
- 13Unapproved share options
- 14Approved profit sharing schemes
- 15Save as you earn options
- 16Restricted shares
- 17KEEP options for qualifying SMEs
- 18Employment lump-sum receipts
- 19Overseas employment duties
- 20Foreign employment exercised in Ireland
- 21Change of accounting date
- 22Partnership investment income
- 23Trusts, settlements and the parties
- 24Trustees and beneficiaries
- 25Shares in lieu of dividends
- 26Income of minor children
- 27Married couples in the year of death
- 28Married couples in the year of separation
- 29Pensions for employees
- 30Pensions for the self-employed
- 31SURE for a new entrepreneur
- 32EIIS investment relief
- 33R&D credit surrendered to key employees
- 34Rebuild the TX corporation-tax foundation
- 35Company residence
- 36Companies with investment business
- 37Recognise a close company
- 38Benefits and loans to participators
- 39Close-company investment surcharge
- 40Close service companies
- 41Distributions within 18 months
- 42Accounting periods on administration or winding up
- 43Returns to shareholders after winding up begins
- 44Company purchase of its own shares
- 45Qualifying R&D expenditure
- 46R&D credit mechanics
- 47Knowledge development box
- 48Loss restriction after a change in ownership
- 49Losses through a reconstruction
- 50Capital allowances for intangible assets
- 51Transfer pricing at arm's length
- 52Interest limitation rule
- 53Comprehensive company-tax computation
- 54Company losses and group relief
- 55Treaties and corporation tax
- 56Permanent establishment
- 57Overseas companies trading in Ireland
- 58Transfer of a trade under common control
- 59Consortium companies and members
- 60Consortium relief
- 61Pre-entry gains and losses
- 62Degrouping charge
- 63Holding-company regime
- 64Rebuild the TX gains foundation
- 65Transfers between spouses
- 66Residence, ordinary residence and domicile for CGT
- 67Foreign gains and double-tax relief
- 68Coming to and leaving Ireland for CGT
- 69Non-residents and specified Irish assets
- 70Partners and partnership gains
- 71Settled property and entry into trust
- 72Trust distributions and changes of interest
- 73Market-value substitutions
- 74Conditional contracts and disposal dates
- 75Leases and wasting interests
- 76Other wasting assets
- 77Appropriation to and from trading stock
- 78Compensation and capital sums
- 79Share reorganisations
- 80Shares received instead of dividends
- 81Retirement relief: qualifying assets
- 82Retirement relief: third-party disposals
- 83Retirement relief: transfers to children
- 84Incorporation relief
- 85Revised entrepreneur relief
- 86Angel investor relief: making the investment
- 87Angel investor relief: selling and claiming
- 88Variations of wills and family arrangements
- 89CGT and CAT on the same gift
- 90CGT payment, return and clearance
- 91Who is chargeable to CAT
- 92Residence, ordinary residence and domicile for CAT
- 93Gift or inheritance
- 94Date of gift and date of inheritance
- 95Valuation date
- 96Location of assets for CAT
- 97Market value
- 98Encumbrance-free value
- 99Taxable value
- 100Gift splitting and free use of property
- 101Class thresholds and aggregation
- 102Life interests and periods certain
- 103Business property relief
- 104Agricultural relief
- 105Exempt benefits
- 106Dwelling-house exemption
- 107Lifetime benefits and tax paid by the disponer
- 108Transfers within two years of death
- 109Disclaimers and deeds of family arrangement
- 110Compute CAT step by step
- 111CGT credit against CAT
- 112Interest in possession and discretionary trusts
- 113Property transferred into and out of trust
- 114Termination of a life tenant's interest
- 115Discretionary trust charges
- 116Why use a discretionary trust
- 117CAT administration and payment
- 118Stamp duty follows the instrument
- 119Shares and marketable securities
- 120Residential property
- 121Non-residential land and buildings
- 122Group relief
- 123Reconstructions and amalgamations
- 124Young trained farmer relief
- 125Stamp-duty administration
- 126PRSI classes in the exam table
- 127USC bands and surcharge
- 128VAT scope, rates and registration
- 129Output VAT, input VAT and tax points
- 130VAT group registration
- 131Classify land and buildings for VAT
- 132New buildings
- 133Transitional and older property
- 134Letting property and the option to tax
- 135Capital goods scheme
- 136Partial exemption
- 137Transfer of business relief for VAT
- 138Returns, payments and records
- 139Revenue compliance interventions
- 140Appeals and disputes
- 141Interest and tax-geared penalties
- 142Run a multi-tax issue scan
- 143Compare net receipts
- 144Sole trader or company
- 145Equity or loan finance
- 146Lease, hire purchase or buy
- 147Personal investment products
- 148Tax and business cash flow
- 149Sale, gift or inheritance
- 150Implementation and non-compliance
- 151Investments and expenditure that reduce tax
- 152Exemption, reduction or deferral
- 153Timing as a planning tool
- 154Appropriateness for the taxpayer
- 155Support planning numerically
- 156Ethics in tax planning
- 157Mitigation, avoidance and evasion
- 158Implement and review the plan
- 159Communicate for the audience
- 160Build a persuasive tax argument
- 161Analyse exhibits with an issue tree
- 162Evaluate and prioritise
- 163Question the facts
- 164State assumptions and limitations
- 165Bring in non-tax factors
- 166Make an implementable recommendation
- 167Navigate the CBE workspace
- 168Build auditable spreadsheet workings
- 169Use response tools professionally
- 170Final review under time pressure
- 171Congratulations on completing the module