The Irish tax system, the UK tax system, comparison.
Income tax I
Persons liable (individuals, trustees, personal representatives), residence, domicile, ordinary residence, non-residents, income tax computation.
Income tax II
Single, married, assessment; employment income, benefit in kind, trading income, capital allowances, losses, rental income, rental losses, deductions against total income (Health expenses, BES, film relief), personal tax credits, other tax credits, dealing in residential land,self-assessment, surcharge.
What is PRSI? Employed contributors, reckonable earnings, PRSI classes, self-employed contributors, reckonable income PRSI classes, health levy.
Capital Gains Tax (CGT)
Persons liable (individuals, trustees, personal representatives), residence, domicile, ordinary residence, non-residents, CGT computation, deductible expenses (acquisition, disposal), annual exemption, allowable losses, retirement relief, principal private residence relief, transfer of business to a company, self-assessment, surcharge.
Corporation Tax I
Persons liable (companies), company residence, foreign companies trading in Ireland,
transferring a business to a company, putting property in a company, extracting profits from a company.
Corporation Tax II
Corporation tax computation, capital allowances, charges, film investment, renewable energy relief, dealing in residential land, tax credits, self-assessment, surcharge.
Value-added Tax (VAT)
Persons who must register, VAT rates, exemptions, VAT on property transactions, VAT computation.Capital Acquisitions Tax (CAT) Persons liable, CAT computation, exemptions, valuation date, market value, deductible costs,incumbrance-free value, taxable value, agricultural relief, business relief, small gift exemption, self-assessment.
Documents and transactions liable, computing your stamp duty, intergroup transfers,
reconstructions and amalgamations, young trained farmers, residential sites, transfers
between relatives, Stampable amount, rates of duty, relief for blood relatives, subsales.
Income tax, corporation tax, CGT, VAT, CAT, stamp duties.
Regulation of charities, charitable purposes, acquiring exemption.
General issues, tax consequences.Revenue Audits.