
Recording available
This live event took place on 23 and 26 September 2022
You can purchase a single person access for €275 to the recording of the webinar by completing the form.
We will invoice you and we will send you the links when the invoice is paid.
Individuals: renting, investing, trading
Friday, 23 September, 09:30 -13:00, 3.5 hours CPD
1. Investing or trading?- What is trading?
- Land transactions - investing or trading?
- The badges of trade
- Stamp duty -multi-unit purchases - s 31E, 83D, 83E, 83F
- Local property tax (LPT)
- Residential Zoned Land Tax (RZLT)
- Case study
- Rental income
- Calculation - interest - unpaid interest
- RTB - Section 23/50 - 372AP(8)
- Pre-letting expenses
- Premiums on leases
- Wear and tear allowances - What is plant? What are repairs? What are improvements?
- Farm land leasing exemption
- Rent-a-room relief
- Acquiring through pension fund
- Non-resident landlord - authorised agent
- CAT -CGT offset
- Transfer of site from parent to child
- CGT
- Disposal, part disposal, capital sum derived from asset
- Proceeds - Acquisition cost - Indexation - Time of disposal
- Market value rules - Enhancement expenditure - Losses
- Compulsory purchase - Compensation and insurance
- Seven year exemption - Residence exemption
- Development land - Capital allowances and s 23
- Leases - Tax clearance - Foreign tax credit
- Build to sell, buy to sell
- Allowable deductions
- Commencement rules
- Transfers to and from trading stock
- Valuation on cessation
- Profits from land dealing
- Debt forgiveness
- Case study
- Property development - no registration threshold
- Sale of property - checklist - when does VAT apply?
- Development of immovable goods - checklist
- Fixtures and fittings - VAT
- Lettings - Option to tax (OTT)
- Capital Goods Scheme (CGS)
- Case study
Q & A
Companies: renting, investing, trading
Monday, 26 September, 09:30 -13:00, 3.5 hours CPD
5. Incorporating a rental portfolio
- CGT - possible solutions
- Transfer of business to a company
- IREF, REIT structures
- Case study
6. Rental v trading income
- Avoiding rental surcharge
- Undistributable income
- s 434(3A) election
- Group relief
- Trading income - hotels, B&B, AirBNB
- Provision of emergency accommodation
- Chargeable gains - allowable losses
- 10% CGT rate
- HoldCo exemption - s 626B
- Stamp duty - group (s 79) and reconstruction (s 80) relief
- Transfers to and from trading stock
- Profits from new build property - 12.5% rate
- Sale of non-fully developed property - 25% rule
- Relevant contracts tax (RCT) - conditions, tips and traps
- Case study
- Transfer of business relief (TOB)
- Receivers, liquidators and mortgagees in possession
- Joint option to tax - right thing to do?
- Waiver of exemption - timing
- Pre-contract VAT enquiries (PCVE)
Q & A
Our panelists are:
- Alan Moore from Tax World Ltd
- Jimmy Rynhart - VAT consultant - RCR Business Services
- Gary O'Mahony - Managing Partner with O'Hara Dolan & Co.
after | 31/08/2022 | |
1 seat | 3 seats | |
non-premium- member | €275 | €550 |
premium member | €225 | €450 |
Not a premium member? click here to join.
Want to know more?
Download the PDF brochure - watch the video!