2019-20 Update: Irish Tax and Legislation

access120 days access
cpd hours4 CPD hours
This course is not currently available. This may be because we are updating it, because a new version is soon to be published or because it is being withdrawn. To find out more or to ask us a question about this course, please email us.

In this course you will:

  • Look at the current rules surrounding residence status and income tax liability
  • Explore updates in income taxation of married couples and civil partners
  • Receive updates on changes to income tax, corporation tax and environmental tax policies

Keeping up to date with the tax rules is a key part of any accountant’s ongoing professional competence, but with so many changes and updates, it can be difficult to stay on top of the key issues.

Focusing on four main areas, this course covers key developments in taxation in 2019-20 and the effect these developments will have over the coming months.

Tax residence

  • Tax residence statuses
  • Tax implications of residence statuses
  • Split-year relief
  • Special Assignee Relief Programme (SARP)
  • Other forms of tax relief
  • Domicile levy

Marriage and civil partnership tax

  • Tax individualisation
  • Taxation options
  • Home carer tax credit
  • Year of marriage or civil partnership
  • The death of a spouse or civil partner
  • Separation, divorce or dissolution of civil partnership

Employment law

  • The Employment (Miscellaneous Provisions) Act 2018
  • The Organisation of Working Time Act 1997
  • The Terms of Employment (Information) Acts 1994-2014
  • The Workplace Relations Act 2015
  • The Unfair Dismissals Act 1997 and the National Minimum Wage Act 2000
  • Checklist for accountants and finance professionals

Tax policy

  • Income tax policy issues
  • Distribution of income tax
  • Entry point to higher rate income tax band
  • Further income tax considerations
  • Corporation tax policy issues
  • Other tax policy issues
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