2021-22 Update: Irish Tax
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.
- 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
- 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
- Selection of taxpayers for compliance intervention
- Types of compliance interventions
- Consequences of non-compliance
- Penalty mitigation
- Tax advisers and self-regularisation
- Publication, prosecution and appeals
- Tax appeals updates
ACCA partner with accountingcpd.net to provide high quality CPD for members. As an ACCA member, you are required to complete at least 40 relevant units of CPD each year, where one unit is equal to one hour. 21 units must be verifiable; the other 19 can be non-verifiable.
Your accountingcpd.net course counts as verifiable CPD, if you can answer "yes" to these questions:
- Was the learning activity relevant to your career?
- Can you explain how you will apply the learning in the workplace?
You select courses that meet these criteria, and as you complete each course you get a CPD certificate so you can provide ACCA with the evidence that you undertook the learning activity.