2021-22 Update: Irish Tax

by David FitzGerald
access120 days access
cpd hours4 CPD hours

This course will enable you to:

  • Discuss the latest tax updates and Covid-related measures in Finance Act 2020
  • Understand relevant contracts tax and who needs to pay it
  • Familiarise yourself with corporation tax compliance and key changes in this area
  • Provide an overview of Revenue's compliance intervention programme and recent tax appeals updates

Finance Act 2020 introduced a host of updates to several areas of tax, such as income tax and VAT, as well as key COVID-related finance measures, for 2021-22. This course provides an overview of the key changes, ensuring you can provide up-to-date tax knowledge to your organisation and clients.

In addition, get the latest on relevant contracts tax, corporation tax and Revenue compliance interventions, and make sure you're aware of recent updates in these prevalent areas of tax.

Finance Act

  • Income tax
  • COVID-19 measures
  • Covid Restrictions Support Scheme
  • CGT and CAT
  • VAT and stamp duty
  • TAC and scheme extensions
  • The green agenda and other changes

Relevant contracts tax

  • Overview of RCT
  • Principal contractors and subcontractors
  • Scheme operation
  • Deduction rates and penalties
  • Non-residents, zero rate and VAT

Corporation tax

  • Individuals versus companies
  • Pay and file obligations
  • CT challenges
  • Payment obligations
  • Dividend withholding tax
  • Corporation Tax Roadmap
  • Corporate tax updates
  • Global minimum corporate tax rate

Revenue audit

  • Selection of taxpayers for compliance intervention
  • Types of compliance interventions
  • Consequences of non-compliance
  • Disclosures
  • Penalty mitigation
  • Tax advisers and self-regularisation
  • Publication, prosecution and appeals
  • Tax appeals updates
David FitzGerald, MBS, CTA was Director International with CPA Ireland until 2019 and had over 15 years' experience with the Institute. He is a Chartered Tax Adviser, and currently lectures in Tax and Business Management. He is also a Tax examiner for a professional accountancy qualification.
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