The Winter Taxation Essentials 2025 - Series 2
Registering for part 2 of The Winter Taxation Essentials Series at CPD Fest 2025 couldn’t be more straightforward. We have three packages for you to choose from – 8 hours, 16 hours and 24 hours of CPD – allowing you to customise the event to your own specific needs. Once purchased, pick ‘n’ mix the topics of most interest and relevance to you from any of the sessions running across the week of CPD Fest 2025.
CPD Fest Packages:
The 12 Gifts Of CPD Fest
Over the coming weeks we are going to give you advance access to hugely valuable extracts from the note packs The CPD Fest & The Essential Advisors’ Mix.
With The 12 Gifts of CPD Fest you will get guides, financial statements, checklists, tools, tax papers, letters of engagement and reports all the way up to and including the kitchen sink!
Registration for The 12 Gifts Of CPD Fest is free, quick and straight forward and you can do so here:
Event Details:
Session 1: RCT - A Practical Guide to Compliance and Avoiding Common Pitfalls
Time: 09:00 – 10:40
Speaker: Janette Maxwell – Grant Thornton
This practical session is aimed at accountants who advise on a wide range of property-related transactions, where RCT considerations are often missed. The webinar will offer clear, hands-on guidance on the application of RCT, its interaction with VAT, and potential exclusions. It will also highlight common errors seen in practice and suggest strategies to reduce the risk of penalties.
Janette Maxwell will cover:
- The meaning of ‘Construction Operations’ and ‘Principal Contractors’
- Overview of the electronic RCT system (eRCT)
- RCT obligations for non-resident principal contractors
- Treatment of maintenance and repair contracts
- Common pitfalls and the penalties that may arise
- The “own use” exemption and how it operates
By attending, delegates will gain the confidence to recognise when RCT applies and ensure their clients remain compliant, helping to avoid costly penalties.
This session is particularly relevant to accountants involved in any aspect of property transactions.
Course Level: Intermediate
Session 2: The Tax Implications of Buying and Selling a Business – December 2025
Time: 11:00 – 12:40
Speaker: Niall Hanton – OmniPro Tax and Legal
In this course Niall Hanton will review the tax implications on an asset sale or a share sale, steps that can be taken to make the target more attractive and attract reliefs.
This session covers the following topics:
- Sale of shares or business assets? What to do – What does the purchaser want and how can they meet somewhat in the middle
- Tax reliefs available for shareholders
- Structuring asset deals to reduce the tax exposure
- The role of tax advisors in Due Diligence – Tax Due Diligence Reports
- Tax Warranties/Indemnities – The role of the Tax advisor
- Sources of Funding – implications for purchaser and seller
Session 3: Topical Tax Cases - Recent Tax and Other Decisions in 2025
Time: 13:40 – 15:20
Speaker: Brendan Twohig – MK Brazil
This presentation will give Practitioners an overview of some of the recent tax cases from the Irish Tax Appeals Commissioners and various other sources. The session will explore some of the more relevant and/or interesting decisions to ensure that Practitioners are aware of developments and the evolving approach to tax matters which may be of interest or relevance to their clients.
In this session, Brendan Twohig will cover the following topics:
- CGT – reorganisations, negligible value claims etc
- New perspectives on the Contract of Services v Contract for Services saga
- Persistent topics like Covid reliefs, the 4-year rule, under-declared income etc
- VAT – Registrations, Cancellation Adjustment etc
- R & D – Science Test and others
- Various other including RCT, Expenses, Directors PREM, meaning of ‘Plant’,
Course Level: Intermediate / Advanced
Session 4: Topical Tax Issues - 2025 and Beyond
Time: 15:40 – 17:20
Speaker: Brendan Twohig – MK Brazil
This presentation will cover various topical and interesting issues which are relevant for Practitioners and their clients. Brendan Twohig will cover a number of issues with a view to assisting Practitioners in circumventing problems and identifying opportunities.
In this session, Brendan Twohig will cover the following topics:
- PREM settlements – post Karshan , re-grossing etc
- RCT – Excluded works, connected parties etc
- CAT – Disclaimers, Gift-Splitting, CU Accounts etc
- DTR on pensions via Irish/ UK DTT
- Revenue ‘hot topics’ like VAT registration, Directors Loans, Staff Benefits
- Sundry other topical issues including Close Companies, VAT, Entertainment etc
Course Level: Intermediate / Advanced
CPD Course Facilitators
Paul Murphy - Martin J Kelly & Co
Paul Murphy is a taxation consultant and management accountant for Martin J. Kelly & Co. He is a corporation tax lecturer for the Irish Taxation Institute and is an Associate of both the Irish Taxation Institute and the Association of Chartered Certified Accountants.
Paul is a co-author of the Irish Taxation Institute’s annual publication, Irish Taxation Law and Practice.
Brendan Allen - Landlords Tax Returns
Brendan is a Chartered Tax Adviser, Chartered Certified Accountant, and a Certified Public Accountant.
He specialises in property related taxes and is the principal at Allen & Co a practice based in Tullow Co Carlow.
Brendan has lectured on taxation and accountancy matters in Ireland and abroad.
Brendan was served as President of the Institute of Certified Public Accountants in Ireland in 2007/2008.
Brendan was Chair Irish region of Taxation Institute in the UK.
Brendan was Chair of British regional society in UK.
Brendan served on CCAB -I company Law Committee.
Brendan served on the Taxation committee of the CPA.
Brendan represented the IPOA at housing committee in Dail Eireann along with other members of the committee.
Janette Maxwell – Grant Thornton
Janette joined Grant Thornton in 2010 and is a director in the Indirect Tax team, specialising in VAT and RCT. She is a solicitor and tax advisor. Her areas of expertise include property transactions, cross border trade and vendor/purchaser due diligence as part of restructuring of businesses. Janette provides regular training to finance departments of clients and keeps them abreast of Irish and EU VAT developments.
Niall Hanton - OmniPro Tax & Legal
Niall brings a wealth of experience across various tax areas, including corporate restructuring, succession planning, business acquisitions and disposals, tax due diligence, and corporate and personal tax compliance. Niall comes from a top 6 firm which has undergone rapid market growth over the last number of years bringing a wealth of knowledge from that fast-paced environment.
Niall’s expertise extends to a wide range of industries, including retail, agriculture, manufacturing, hospitality, professional services, and more. Additionally, his background in tax, combined with experience providing accounting advise surrounding transactions, makes him a valuable asset to our team.
Brendan Twohig - MK Brazil
Brendan Twohig is a Chartered Tax Consultant and has been working in the tax sector for over 20 years. He joined the firm in 2006 having previously held key tax positions in both Irish and international firms. In addition to working with clients directly, Brendan also provides support consultancy services to other professional advisors and is a member of various consultancy and liaison groups.
Brendan is also a well known speaker and author on tax issues and regularly makes contributions to both local and national media, as well as to various trade journals.
Michael O’Scathaill - Crowe
Michael is a director in the firm’s tax department. He holds a Bachelor of Commerce degree from the NUI and is a Chartered Accountant (FCA) and an AITI Chartered Tax Advisor.
Michael manages a varied and interesting portfolio of corporate and personal tax clients from a range of sectors including food & beverage, retail, insurance, construction and waste management. He has a strong relationship with his clients and works closely with them to deliver a service that meets their commercial as well as their taxation requirements.
Declan McEvoy - Declan McEvoy Tax
An AITI Chartered Tax Adviser (CTA) and Member of STEP-society of trust and estate practitioners, Declan McEvoy was Head of Tax with the Largest Agri Accounts Firm and Stood down at End of 2022.
Declan is taking some time out but keeping in touch by imparting his knowledge to fellow professionals with Technical updates.
Declan has extensive experience and expertise in personal and corporate tax planning, estate and succession planning, tax-based investment and financial structuring for family and farm businesses.
A leading authority on farm taxation, Declan was co-author of ‘Farming in a Limited Company – is it right for you?’
Declan is also an Irish Tax Institute Registered Tax Consultant and frequently speaks at national seminars and client workshops for professional bodies, farm organisations, banks, farm groups
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