Start Date: Wednesday, 21 April 2010
Delivery method: Onsite, Wednesdays 6.00pm – 8.30pm
Venue: Education Centre, Blackhall Place
Duration: 8 weeks
CPD: Satisfies the full CPD general requirement
Download an application form here
Course Aims and Objectives
Issues in respect of taxation law are an inherent part of all practice areas. This course will give participants
the insight to clearly identify those issues and to provide relevant advices to clients on such key areas as estate
planning and property transactions.
The course aims to provide professionals who have not yet specialised in taxation law with an understanding
of key issues and concepts. Core course topics will include a review and application of legal issues in respect of
Capital Gains Tax, Capital Acquisitions Tax, VAT and Stamp Duty. The course will also interest practitioners
who have a working knowledge of the area and seek to enhance and develop their taxation expertise.
The aims of the certificate are to:
· Provide practitioners with a comprehensive understanding of taxation law.
· Highlight recent judicial decisions and legislative and procedural developments.
· Assess the impact of recent developments on practice and procedure.
· Develop a critical understanding of the taxation law process.
· Develop the capacity and potential of lifelong learning.
Delivery Method & Time-Commitment
All lectures will take place in the Education Centre in Blackhall Place on Wednesdays from 6.00 to 8.30pm.
In addition, participants should allow for at least four hours study per week and also factor in further time to
prepare and submit the assessment (see below).
Topics that will be referred to in this course include:
|
Session1
21.04.10 |
General Introduction to Course Syllabus & Key Taxation Concepts: An introduction to basic taxation concepts and syllabus content. |
Session2
28.04.10 |
Capital Gains Tax Part 1: Introduction and application of the general principles applicable to CGT law. The module will conclude with an analysis of changes arising from 2010 Budget/Finance Bill 2010. |
May Public Holiday
Session3
12.5.10 |
Capital Gains Tax Part 2: This module will analyse and apply legal issues in respect of CGT matters arising in respect of real property, trusts and estates and business assets. The module will also consider practical aspects of paying CGT such as applications for clearance certificates (CG50s). |
Session4
19.05.10 |
Capital Acquisitions Tax: An introduction to basic concepts such as residence & valuation dates and the computation of CAT and consideration in more detail the reliefs and exemptions that apply. |
Session5
26.05.10 |
Stamp Duty: We will analyse and apply stamp duty issues arising on such events as transactions between companies, amalgamations and restructurings, associated company reliefs and consider concepts such as territoriality an unascertainable consideration. The module will conclude with proposed changes and recent developments, including eStamping. |
Session6
2.06.10 |
Workshop – Case study question based on Modules 2 to 5 |
June Public Holiday
Session7
16.06.10 |
VAT on Property: Consideration of the issues applicable to VAT on property, to include the capital goods scheme, taxable amounts, self-supplies, transfer of property, assignment and surrenders and subsequent supplies. |
Session8
23.06.10 |
Insolvency and Tax: An analysis of key taxable events and legal issues arising during a liquidation, receivership, examinership process to include the ultimate winding-up of the business and the taxation of distributions. |
Assessment
The certificate will be awarded on completion of an assessment of 2,500 words. Students will have three weeks
within which to prepare the assessment at the end of the course. The objective of the assessment is for participants
to analyse and identify legal issues in a given factual scenario and explain likely legal outcomes.
Workshop
The Session 6 workshop is an important element of the courses. The workshop is a ‘hands-on’ sessions conducted in
smaller groups that will consolidate the learning process from lectures and promote a deeper understanding of the
course materials.
Who should do the Course?
This course will suit seasoned practitioners who are looking for a refresher course in the area of taxation. It will also
appeal to more recently qualified practitioners looking to develop further their expertise in this area.