<![CDATA[Study For Tax In Your Coffee Break]]>3f2a117f-0bdd-5a03-9ab8-95c3d81d395eSun, 15 Mar 2026 11:50:36 +0000Captivate.fmPaula Byrnehttps://artwork.captivate.fm/df1e80ec-172b-4b17-aa53-c167e7ee8a70/EwOoeEeOUD56OqKgwF73cDo1.jpgStudy For Tax In Your Coffee BreakPaula ByrnePaula ByrneAdvanced Tax Lecturer from Griffith College, Paula Byrne helping students pass their Irish professional accountancy tax exams. Disclaimer: The information in this podcast is intended as an exam revision guide only. While every care is taken to ensure accuracy of information contained in this podcast, Paula Byrne does not accept responsibility for errors or omissions howsoever arising. Email paula@paulabyrne.ie. #Irish taxhttps://paulabyrne.ie/falseepisodichttps://feeds.captivate.fm/studyfortax/nopodcastResearch & Development Tax Credit (2026 Update)Research & Development Tax Credit (2026 Update)Thank you to Amicus: Search and Recruitment for Sponsoring this episode. To find your next Finance or Accounting Role, head to https://amicus.ie/ and tell them that we sent you!

In this episode, I’m revisiting Research & Development (R&D) Tax Relief for Limited Companies in Ireland, because there’s been a very welcome change - the credit has increased from 25% to 30%. Not a nuisance at all when you think about it!

I walk through the key conditions companies need to meet to claim the R&D tax credit, including where the R&D must take place, the types of activities that qualify, and the deadline for submitting a claim. I also explain how the refund mechanism works over the three-year period, which is particularly helpful for companies that may be loss-making and looking for cash flow support.

We also look at what types of costs qualify, including salaries, overheads, plant and machinery, and even buildings used for R&D — along with the important conditions and potential clawbacks to watch out for. Finally, I cover the rules around surrendering the R&D tax credit to key employees, including the eligibility conditions and the minimum effective tax rate requirement.

What you'll hear in this Episode:

  1. Overview of the 30% R&D Tax Credit: The increase in the Research & Development tax credit from 25% to 30% and why this change is a positive development for qualifying limited companies in Ireland.
  2. Eligibility Conditions for Claiming R&D Relief: The key requirements companies must meet to claim the relief, including being within the charge to Irish corporation tax and carrying out qualifying R&D activities in Ireland, the EU, EEA, or the UK.
  3. How the R&D Tax Credit Is Refunded or Offset: The simplified repayment mechanism, explaining how companies can offset the credit against corporation tax or receive it in refundable instalments over a three-year period.
  4. Qualifying R&D Expenditure and Assets: The types of costs that qualify for the credit, including salaries, overheads, plant and machinery, and certain buildings used for R&D activities.
  5. Surrendering the R&D Tax Credit to Key Employees: How companies can pass part of the tax credit to key employees working in R&D and the strict conditions that must be met, including time spent on R&D and maintaining a minimum effective tax rate of 23%.

Thank you for listening to Study For Tax in your Coffee Break! If you enjoyed the episode, make sure to leave a rating and review on your Podcast platform and share it with others to let them know you enjoyed the podcast.

To improve your study for the ACCA ATX Exams this year, head to Paula Byrne's website to purchase the Tax Conditions - the Spoken Word for audio-based revision (updated for 2026).

Thank you to Matthew Bliss for editing and production of this episode. If you'd like him to edit your podcast, send an email to business@mbpod.com or head to https://www.mbpod.com/.

Mentioned in this episode:

Get your Audio Revision for the 2026 ACCA Exams

]]>Thank you to Amicus: Search and Recruitment for Sponsoring this episode. To find your next Finance or Accounting Role, head to https://amicus.ie/ and tell them that we sent you!

In this episode, I’m revisiting Research & Development (R&D) Tax Relief for Limited Companies in Ireland, because there’s been a very welcome change - the credit has increased from 25% to 30%. Not a nuisance at all when you think about it!

I walk through the key conditions companies need to meet to claim the R&D tax credit, including where the R&D must take place, the types of activities that qualify, and the deadline for submitting a claim. I also explain how the refund mechanism works over the three-year period, which is particularly helpful for companies that may be loss-making and looking for cash flow support.

We also look at what types of costs qualify, including salaries, overheads, plant and machinery, and even buildings used for R&D — along with the important conditions and potential clawbacks to watch out for. Finally, I cover the rules around surrendering the R&D tax credit to key employees, including the eligibility conditions and the minimum effective tax rate requirement.

What you'll hear in this Episode:

  1. Overview of the 30% R&D Tax Credit: The increase in the Research & Development tax credit from 25% to 30% and why this change is a positive development for qualifying limited companies in Ireland.
  2. Eligibility Conditions for Claiming R&D Relief: The key requirements companies must meet to claim the relief, including being within the charge to Irish corporation tax and carrying out qualifying R&D activities in Ireland, the EU, EEA, or the UK.
  3. How the R&D Tax Credit Is Refunded or Offset: The simplified repayment mechanism, explaining how companies can offset the credit against corporation tax or receive it in refundable instalments over a three-year period.
  4. Qualifying R&D Expenditure and Assets: The types of costs that qualify for the credit, including salaries, overheads, plant and machinery, and certain buildings used for R&D activities.
  5. Surrendering the R&D Tax Credit to Key Employees: How companies can pass part of the tax credit to key employees working in R&D and the strict conditions that must be met, including time spent on R&D and maintaining a minimum effective tax rate of 23%.

Thank you for listening to Study For Tax in your Coffee Break! If you enjoyed the episode, make sure to leave a rating and review on your Podcast platform and share it with others to let them know you enjoyed the podcast.

To improve your study for the ACCA ATX Exams this year, head to Paula Byrne's website to purchase the Tax Conditions - the Spoken Word for audio-based revision (updated for 2026).

Thank you to Matthew Bliss for editing and production of this episode. If you'd like him to edit your podcast, send an email to business@mbpod.com or head to https://www.mbpod.com/.

Mentioned in this episode:

Get your Audio Revision for the 2026 ACCA Exams

]]>89ec6edb-0e0f-4da7-80b2-edd7bfc2f037Sun, 15 Mar 2026 06:00:00 +000010:25falsefull5050December 2025 Examiners Report Review: ACCA ATX IRL ExamDecember 2025 Examiners Report Review: ACCA ATX IRL ExamThank you to Amicus: Search and Recruitment for Sponsoring this episode. To find your next Finance or Accounting Role, head to https://amicus.ie/ and tell them that we sent you!

In this episode of Study for Tax in Your Coffee Break, I’m going through the December 2025 ACCA Irish Advanced Tax Examiner’s Report — and honestly, it’s gold dust. The examiner has given us a clear window into what went well, what didn’t, and where valuable marks were left behind. Whether you’re preparing for your first sitting or reflecting on a recent attempt, this report is packed with insight that you simply cannot afford to ignore.

We walk through all three questions on the paper, including the 50-mark Question 1 with its mix of ethics, financial distress, share disposals and PRSA contributions. I highlight where students slipped up — from VAT on property (you know he loves it!) to gift splitting rules and, most importantly, failing to read the requirements properly. We also unpack Question 2’s specified intangible assets and permanent establishment issues, and Question 3’s termination payments, FED relief and close company transactions with a strong focus on the examiner’s repeated message: "know your conditions and know how to apply them!"

A major theme throughout this paper was professional marks — commercial acumen, skepticism, and real-world thinking. The examiner has clearly raised the bar here, and I share practical advice on how you can prepare for that. If you’re serious about passing this exam, this episode will help you understand exactly what the marking team is looking for — and how to avoid a “bloodbath” in the next sitting.

Resources mentioned in this Episode:

  1. December 2025 ACCA Irish Advanced Tax Examiner’s Report
  2. ACCA ATX Examiner's Reports Portal
  3. "Ep040 Ethics"

Thank you for listening to Study For Tax in your Coffee Break! If you enjoyed the episode, make sure to leave a rating and review on your Podcast platform and share it with others to let them know you enjoyed the podcast.

To improve your study for the ACCA ATX Exams this year, head to Paula Byrne's website to purchase the ACCA ATX IRL Revision Book for Exams in 2025 and Tax Conditions - the Spoken Word for audio-based revision.

Thank you to Matthew Bliss for editing and production of this episode. If you'd like him to edit your podcast, send an email to business@mbpod.com or head to https://www.mbpod.com/.

Mentioned in this episode:

Get your Audio Revision for the 2026 ACCA Exams

]]>Thank you to Amicus: Search and Recruitment for Sponsoring this episode. To find your next Finance or Accounting Role, head to https://amicus.ie/ and tell them that we sent you!

In this episode of Study for Tax in Your Coffee Break, I’m going through the December 2025 ACCA Irish Advanced Tax Examiner’s Report — and honestly, it’s gold dust. The examiner has given us a clear window into what went well, what didn’t, and where valuable marks were left behind. Whether you’re preparing for your first sitting or reflecting on a recent attempt, this report is packed with insight that you simply cannot afford to ignore.

We walk through all three questions on the paper, including the 50-mark Question 1 with its mix of ethics, financial distress, share disposals and PRSA contributions. I highlight where students slipped up — from VAT on property (you know he loves it!) to gift splitting rules and, most importantly, failing to read the requirements properly. We also unpack Question 2’s specified intangible assets and permanent establishment issues, and Question 3’s termination payments, FED relief and close company transactions with a strong focus on the examiner’s repeated message: "know your conditions and know how to apply them!"

A major theme throughout this paper was professional marks — commercial acumen, skepticism, and real-world thinking. The examiner has clearly raised the bar here, and I share practical advice on how you can prepare for that. If you’re serious about passing this exam, this episode will help you understand exactly what the marking team is looking for — and how to avoid a “bloodbath” in the next sitting.

Resources mentioned in this Episode:

  1. December 2025 ACCA Irish Advanced Tax Examiner’s Report
  2. ACCA ATX Examiner's Reports Portal
  3. "Ep040 Ethics"

Thank you for listening to Study For Tax in your Coffee Break! If you enjoyed the episode, make sure to leave a rating and review on your Podcast platform and share it with others to let them know you enjoyed the podcast.

To improve your study for the ACCA ATX Exams this year, head to Paula Byrne's website to purchase the ACCA ATX IRL Revision Book for Exams in 2025 and Tax Conditions - the Spoken Word for audio-based revision.

Thank you to Matthew Bliss for editing and production of this episode. If you'd like him to edit your podcast, send an email to business@mbpod.com or head to https://www.mbpod.com/.

Mentioned in this episode:

Get your Audio Revision for the 2026 ACCA Exams

]]>040c338e-d56c-43d7-a57a-aeab3cce7206Sun, 15 Feb 2026 06:00:00 +000018:26falsefull4949Relief for Investment in Innovative EnterprisesRelief for Investment in Innovative EnterprisesThank you to Amicus: Search and Recruitment for Sponsoring this episode. To find your next Finance or Accounting Role, head to https://amicus.ie/ and tell them that we sent you!

In this episode, we're talking through a brand new CGT relief introduced by the Finance Act 2024: the Relief for Investment in Innovative Enterprises, more commonly known as Angel Investor Relief. It’s an interesting and welcome relief that’s designed to help innovative Irish startups access early-stage funding while rewarding investors with a reduced CGT rate.

There's a number of qualifications, conditions and interactions of this relief with others that may preclude certain other available reliefs, so make sure to listen carefully in the case that it becomes an examinable relief!

Main Topics Discussed in this Episode:

  1. Overview of Angel Investor Relief: What it is, why it was introduced, and how it reduces CGT for qualifying investors.
  2. Who Can Qualify as an Investor: The key conditions an individual investor must meet, including shareholding limits, minimum holding periods, and connection rules.
  3. What Makes a Company “Qualifying”: The importance of the certificate of qualification, what Revenue looks for, and why commercial innovation and going-concern status matter.
  4. Eligible Shares and Investment Conditions: What counts as eligible shares, why cash investment is required, and why buying existing shares won’t qualify for the relief.
  5. Interaction with Other Tax Reliefs: How Angel Investor Relief interacts with EIIS, Entrepreneur Relief, and Retirement Relief, highlighting why choosing the right relief can make a significant tax difference.

*****

Thank you for listening to Study For Tax in your Coffee Break! If you enjoyed the episode, make sure to leave a rating and review on your Podcast platform and share it with others to let them know you enjoyed the podcast.

To improve your study for the ACCA ATX Exams this year, head to Paula Byrne's website to purchase the ACCA ATX IRL Revision Book for Exams in 2025 and Tax Conditions - the Spoken Word for audio-based revision.

Thank you to Matthew Bliss for editing and production of this episode. If you'd like him to edit your podcast, send an email to business@mbpod.com or head to https://www.mbpod.com/.

Mentioned in this episode:

Get your Audio Revision for the 2026 ACCA Exams

]]>Thank you to Amicus: Search and Recruitment for Sponsoring this episode. To find your next Finance or Accounting Role, head to https://amicus.ie/ and tell them that we sent you!

In this episode, we're talking through a brand new CGT relief introduced by the Finance Act 2024: the Relief for Investment in Innovative Enterprises, more commonly known as Angel Investor Relief. It’s an interesting and welcome relief that’s designed to help innovative Irish startups access early-stage funding while rewarding investors with a reduced CGT rate.

There's a number of qualifications, conditions and interactions of this relief with others that may preclude certain other available reliefs, so make sure to listen carefully in the case that it becomes an examinable relief!

Main Topics Discussed in this Episode:

  1. Overview of Angel Investor Relief: What it is, why it was introduced, and how it reduces CGT for qualifying investors.
  2. Who Can Qualify as an Investor: The key conditions an individual investor must meet, including shareholding limits, minimum holding periods, and connection rules.
  3. What Makes a Company “Qualifying”: The importance of the certificate of qualification, what Revenue looks for, and why commercial innovation and going-concern status matter.
  4. Eligible Shares and Investment Conditions: What counts as eligible shares, why cash investment is required, and why buying existing shares won’t qualify for the relief.
  5. Interaction with Other Tax Reliefs: How Angel Investor Relief interacts with EIIS, Entrepreneur Relief, and Retirement Relief, highlighting why choosing the right relief can make a significant tax difference.

*****

Thank you for listening to Study For Tax in your Coffee Break! If you enjoyed the episode, make sure to leave a rating and review on your Podcast platform and share it with others to let them know you enjoyed the podcast.

To improve your study for the ACCA ATX Exams this year, head to Paula Byrne's website to purchase the ACCA ATX IRL Revision Book for Exams in 2025 and Tax Conditions - the Spoken Word for audio-based revision.

Thank you to Matthew Bliss for editing and production of this episode. If you'd like him to edit your podcast, send an email to business@mbpod.com or head to https://www.mbpod.com/.

Mentioned in this episode:

Get your Audio Revision for the 2026 ACCA Exams

]]>1bedeab2-2f43-4985-bcc1-63035dce1c60Fri, 16 Jan 2026 09:30:00 +000010:08falsefull4848It's Never Too Late to Start: John Lyons on Returning to Study and Completing the ACCA QualificationIt's Never Too Late to Start: John Lyons on Returning to Study and Completing the ACCA QualificationThank you to Amicus: Search and Recruitment for Sponsoring this episode. To find your next Finance or Accounting Role, head to https://amicus.ie/ and tell them that we sent you!

In this very special (and slightly self-indulgent!) episode of Study for Tax in Your Coffee Break, I’m delighted to catch up with one of my favourite ex-students of all time, John Lyons: now officially Mr ACCA. After a semester without his questions, comments and general banter, I couldn’t resist inviting him back for a chat… and I’m so glad I did.

John shares his brilliant (and very real) story of taking the long road to qualification. Starting with Accounting Technician exams, stepping up to ACCA, navigating setbacks, life “hiccups”, and still coming back stronger every time.

We talk honestly about what it’s like to study later in life when work, family, and responsibilities are all competing for your attention, and why comparison is a trap. John’s mindset of “running your own race” is one I think every student needs to hear.

We also dig into why Irish tax is such a valuable subject in the real world (even if some of the syllabus bits make you roll your eyes!), how employers view it, and why effort from week one matters more than most people want to admit.

Main Topics Discussed in this Episode:

  1. John’s non-traditional journey into accounting, moving from electrician to ACCA through the Accounting Technician route after a career-changing injury.
  2. The realities of studying for professional exams later in life, including balancing work, family responsibilities, and maintaining focus and motivation.
  3. Why persistence matters more than natural ability, with honest reflections on failing exams, building resilience, and “running your own race.”
  4. The practical value of Irish tax in everyday life and why it remains one of the most employable and relevant specialisms for accountants.
  5. The importance of consistent effort, student engagement, and using available supports from the very start of the course to give yourself the best chance of passing.

Get in touch with John Lyons:

LinkedIn: https://www.linkedin.com/in/john-lyons-acca-cat-3bb54474/

AB Magazine's "The View with John Lyons" article

*****

Thank you for listening to Study For Tax in your Coffee Break! If you enjoyed the episode, make sure to leave a rating and review on your Podcast platform and share it with others to let them know you enjoyed the podcast.

To improve your study for the ACCA ATX Exams this year, head to Paula Byrne's website to purchase the ACCA ATX IRL Revision Book for Exams in 2025 and Tax Conditions - the Spoken Word for audio-based revision.

Thank you to Matthew Bliss for editing and production of this episode. If you'd like him to edit your podcast, send an email to business@mbpod.com or head to https://www.mbpod.com/.

Mentioned in this episode:

Get your Audio Revision for the 2026 ACCA Exams

]]>Thank you to Amicus: Search and Recruitment for Sponsoring this episode. To find your next Finance or Accounting Role, head to https://amicus.ie/ and tell them that we sent you!

In this very special (and slightly self-indulgent!) episode of Study for Tax in Your Coffee Break, I’m delighted to catch up with one of my favourite ex-students of all time, John Lyons: now officially Mr ACCA. After a semester without his questions, comments and general banter, I couldn’t resist inviting him back for a chat… and I’m so glad I did.

John shares his brilliant (and very real) story of taking the long road to qualification. Starting with Accounting Technician exams, stepping up to ACCA, navigating setbacks, life “hiccups”, and still coming back stronger every time.

We talk honestly about what it’s like to study later in life when work, family, and responsibilities are all competing for your attention, and why comparison is a trap. John’s mindset of “running your own race” is one I think every student needs to hear.

We also dig into why Irish tax is such a valuable subject in the real world (even if some of the syllabus bits make you roll your eyes!), how employers view it, and why effort from week one matters more than most people want to admit.

Main Topics Discussed in this Episode:

  1. John’s non-traditional journey into accounting, moving from electrician to ACCA through the Accounting Technician route after a career-changing injury.
  2. The realities of studying for professional exams later in life, including balancing work, family responsibilities, and maintaining focus and motivation.
  3. Why persistence matters more than natural ability, with honest reflections on failing exams, building resilience, and “running your own race.”
  4. The practical value of Irish tax in everyday life and why it remains one of the most employable and relevant specialisms for accountants.
  5. The importance of consistent effort, student engagement, and using available supports from the very start of the course to give yourself the best chance of passing.

Get in touch with John Lyons:

LinkedIn: https://www.linkedin.com/in/john-lyons-acca-cat-3bb54474/

AB Magazine's "The View with John Lyons" article

*****

Thank you for listening to Study For Tax in your Coffee Break! If you enjoyed the episode, make sure to leave a rating and review on your Podcast platform and share it with others to let them know you enjoyed the podcast.

To improve your study for the ACCA ATX Exams this year, head to Paula Byrne's website to purchase the ACCA ATX IRL Revision Book for Exams in 2025 and Tax Conditions - the Spoken Word for audio-based revision.

Thank you to Matthew Bliss for editing and production of this episode. If you'd like him to edit your podcast, send an email to business@mbpod.com or head to https://www.mbpod.com/.

Mentioned in this episode:

Get your Audio Revision for the 2026 ACCA Exams

]]>4303db99-f22e-4061-8987-a94846bd2034Tue, 16 Dec 2025 06:00:00 +000021:47falsefull4747Residency ReliefsResidency ReliefsThank you to Amicus: Search and Recruitment for Sponsoring this episode. To find your next Finance or Accounting Role, head to https://amicus.ie/ and tell them that we sent you!

I've talked about Residency generally in an episode before, but this time we're talking specifically about Residency Reliefs that appear time and time again in the ACCA Advanced Tax exam. Residency questions are a favourite of the examiner, and knowing your conditions off by heart is the key to securing marks.

Join me as we walk through SARP, split-year relief, cross-border relief and FED, unpacking the logic behind each one, the traps students fall into, and the clues the examiner leaves in the case study to steer you toward the right relief.

If you’re preparing for December’s exam, this is your quick, clear refresher on the core rules, conditions, and calculations you need at your fingertips.

*****

Thank you for listening to Study For Tax in your Coffee Break! If you enjoyed the episode, make sure to leave a rating and review on your Podcast platform and share it with others to let them know you enjoyed the podcast.

To improve your study for the ACCA ATX Exams this year, head to Paula Byrne's website to purchase the ACCA ATX IRL Revision Book for Exams in 2025 and Tax Conditions - the Spoken Word for audio-based revision.

Thank you to Matthew Bliss for editing and production of this episode. If you'd like him to edit your podcast, send an email to business@mbpod.com or head to https://www.mbpod.com/.

Mentioned in this episode:

Get your Audio Revision for the 2026 ACCA Exams

]]>Thank you to Amicus: Search and Recruitment for Sponsoring this episode. To find your next Finance or Accounting Role, head to https://amicus.ie/ and tell them that we sent you!

I've talked about Residency generally in an episode before, but this time we're talking specifically about Residency Reliefs that appear time and time again in the ACCA Advanced Tax exam. Residency questions are a favourite of the examiner, and knowing your conditions off by heart is the key to securing marks.

Join me as we walk through SARP, split-year relief, cross-border relief and FED, unpacking the logic behind each one, the traps students fall into, and the clues the examiner leaves in the case study to steer you toward the right relief.

If you’re preparing for December’s exam, this is your quick, clear refresher on the core rules, conditions, and calculations you need at your fingertips.

*****

Thank you for listening to Study For Tax in your Coffee Break! If you enjoyed the episode, make sure to leave a rating and review on your Podcast platform and share it with others to let them know you enjoyed the podcast.

To improve your study for the ACCA ATX Exams this year, head to Paula Byrne's website to purchase the ACCA ATX IRL Revision Book for Exams in 2025 and Tax Conditions - the Spoken Word for audio-based revision.

Thank you to Matthew Bliss for editing and production of this episode. If you'd like him to edit your podcast, send an email to business@mbpod.com or head to https://www.mbpod.com/.

Mentioned in this episode:

Get your Audio Revision for the 2026 ACCA Exams

]]>5b877fce-42f1-4253-96c4-b694502a143cSat, 15 Nov 2025 06:00:00 +000013:59falsefull4646June 2025 Examiners Report Review: ACCA ATX IRL ExamJune 2025 Examiners Report Review: ACCA ATX IRL ExamThank you to Amicus: Search and Recruitment for Sponsoring this episode. To find your next Finance or Accounting Role, head to https://amicus.ie/ and tell them that we sent you!

In this week’s episode, I’m having a proper look through the June 2025 Examiner’s Report for the Advanced Tax exam. I know it might sound a bit dry, but honestly, I love these — they tell you exactly what the examiner was thinking, what went well, and where people fell down. It’s a bit like getting a peek behind the curtain before your own sitting.

We go question by question, talking through the examiner’s main points, from ethics and reconstructions to capital taxes, CAT reliefs, residency and consortiums. I’ll flag the areas that caught people out, like missing recommendations, not knowing all the conditions for reliefs or forgetting to show commercial sense. There are some handy little reminders too, about using your skepticism mark and spotting when something doesn’t quite add up.

If you want to know what separates a pass from a strong result, this one’s worth your coffee break.

Resources Mentioned in the Episode

  1. ACCA ATX IRL Examiner's Report for June 2025
  2. ACCA ATX Examiner's Reports Portal
  3. "Ep040 Ethics"

*************

Thank you for listening to Study For Tax in your Coffee Break! If you enjoyed the episode, make sure to leave a rating and review on your Podcast platform and share it with others to let them know you enjoyed the podcast.

To improve your study for the ACCA ATX Exams this year, head to Paula Byrne's website to purchase the ACCA ATX IRL Revision Book for Exams in 2025 and Tax Conditions - the Spoken Word for audio-based revision.

Thank you to Matthew Bliss for editing and production of this episode. If you'd like him to edit your podcast, send an email to business@mbpod.com or head to https://www.mbpod.com/.

Mentioned in this episode:

Get your Audio Revision for the 2026 ACCA Exams

]]>Thank you to Amicus: Search and Recruitment for Sponsoring this episode. To find your next Finance or Accounting Role, head to https://amicus.ie/ and tell them that we sent you!

In this week’s episode, I’m having a proper look through the June 2025 Examiner’s Report for the Advanced Tax exam. I know it might sound a bit dry, but honestly, I love these — they tell you exactly what the examiner was thinking, what went well, and where people fell down. It’s a bit like getting a peek behind the curtain before your own sitting.

We go question by question, talking through the examiner’s main points, from ethics and reconstructions to capital taxes, CAT reliefs, residency and consortiums. I’ll flag the areas that caught people out, like missing recommendations, not knowing all the conditions for reliefs or forgetting to show commercial sense. There are some handy little reminders too, about using your skepticism mark and spotting when something doesn’t quite add up.

If you want to know what separates a pass from a strong result, this one’s worth your coffee break.

Resources Mentioned in the Episode

  1. ACCA ATX IRL Examiner's Report for June 2025
  2. ACCA ATX Examiner's Reports Portal
  3. "Ep040 Ethics"

*************

Thank you for listening to Study For Tax in your Coffee Break! If you enjoyed the episode, make sure to leave a rating and review on your Podcast platform and share it with others to let them know you enjoyed the podcast.

To improve your study for the ACCA ATX Exams this year, head to Paula Byrne's website to purchase the ACCA ATX IRL Revision Book for Exams in 2025 and Tax Conditions - the Spoken Word for audio-based revision.

Thank you to Matthew Bliss for editing and production of this episode. If you'd like him to edit your podcast, send an email to business@mbpod.com or head to https://www.mbpod.com/.

Mentioned in this episode:

Get your Audio Revision for the 2026 ACCA Exams

]]>6fac77ae-e6b0-48e2-8cab-66a554e8cf11Wed, 15 Oct 2025 06:00:00 +000018:54falsefull4545Pensions: Investment & WithdrawalPensions: Investment & WithdrawalThank you to Amicus: Search and Recruitment for Sponsoring this episode. To find your next Finance or Accounting Role, head to https://amicus.ie/ and tell them that we sent you!

In this episode, I’m tackling one of the examiner’s favourite topics: Pensions. While you won’t see them coming up as a full 20-mark question, they appear often enough and can carry a sizeable number of marks. That means they’re well worth your time to understand.

I walk you through the examinable areas around both pension investment and withdrawal, explaining the tax treatment, the limits you need to remember, and the pitfalls to watch for in exam questions.

Main Topics Discussed:

  • The difference between personal pensions and occupational pensions – and why it matters in exam questions.
  • How tax relief works on personal contributions, including the age-related percentage table and the €115,000 cap.
  • Why employer contributions to occupational pensions are so tax efficient – and how this could influence the incorporation decision for high earners.
  • What happens on pension withdrawal: lump sums, ARFs, and annuities, plus how they’re taxed.
  • How to spot the pension type you’re being asked about and where to find the key tables in your tax tables booklet.

If you’re preparing for ATX, pensions are a topic you really can’t afford to ignore. I’ll help you cut through the detail so you can answer with confidence on exam day.

Thank you for listening to Study For Tax in your Coffee Break! If you enjoyed the episode, make sure to leave a rating and review on your Podcast platform and share it with others to let them know you enjoyed the podcast.

To improve your study for the ACCA ATX Exams this year, head to Paula Byrne's website to purchase the ACCA ATX IRL Revision Book for Exams in 2025 and Tax Conditions - the Spoken Word for audio-based revision.

Thank you to Matthew Bliss for editing and production of this episode. If you'd like him to edit your podcast, send an email to business@mbpod.com or head to https://www.mbpod.com/.

Mentioned in this episode:

Get your Audio Revision for the 2026 ACCA Exams

]]>Thank you to Amicus: Search and Recruitment for Sponsoring this episode. To find your next Finance or Accounting Role, head to https://amicus.ie/ and tell them that we sent you!

In this episode, I’m tackling one of the examiner’s favourite topics: Pensions. While you won’t see them coming up as a full 20-mark question, they appear often enough and can carry a sizeable number of marks. That means they’re well worth your time to understand.

I walk you through the examinable areas around both pension investment and withdrawal, explaining the tax treatment, the limits you need to remember, and the pitfalls to watch for in exam questions.

Main Topics Discussed:

  • The difference between personal pensions and occupational pensions – and why it matters in exam questions.
  • How tax relief works on personal contributions, including the age-related percentage table and the €115,000 cap.
  • Why employer contributions to occupational pensions are so tax efficient – and how this could influence the incorporation decision for high earners.
  • What happens on pension withdrawal: lump sums, ARFs, and annuities, plus how they’re taxed.
  • How to spot the pension type you’re being asked about and where to find the key tables in your tax tables booklet.

If you’re preparing for ATX, pensions are a topic you really can’t afford to ignore. I’ll help you cut through the detail so you can answer with confidence on exam day.

Thank you for listening to Study For Tax in your Coffee Break! If you enjoyed the episode, make sure to leave a rating and review on your Podcast platform and share it with others to let them know you enjoyed the podcast.

To improve your study for the ACCA ATX Exams this year, head to Paula Byrne's website to purchase the ACCA ATX IRL Revision Book for Exams in 2025 and Tax Conditions - the Spoken Word for audio-based revision.

Thank you to Matthew Bliss for editing and production of this episode. If you'd like him to edit your podcast, send an email to business@mbpod.com or head to https://www.mbpod.com/.

Mentioned in this episode:

Get your Audio Revision for the 2026 ACCA Exams

]]>e50d7c83-6828-4c6f-a2ac-91d7e0a1e129Mon, 15 Sep 2025 06:00:00 +000017:53falsefull4444SUMMER REPLAY: Tax Treatment for Share Buybacks - CGT vs Income TaxSUMMER REPLAY: Tax Treatment for Share Buybacks - CGT vs Income TaxThank you to Amicus: Search and Recruitment for Sponsoring this episode. To find your next Finance or Accounting Role, head to https://amicus.ie/ and tell them that we sent you!

This is a replay of a previous episode in the feed. We will be back to normal broadcast next in September 2025.

In this episode, Paula talks about the different tax considerations related to Share Buybacks for companies, and the reliefs available when a company deftly manages whether CGT or Income Tax is required in each scenario.

Topics Covered:

Overview of Share Buyback

  • General explanation of share buyback.
  • Context in exams - a case study where a company buys back shares.

Income Tax vs. Capital Gains Tax (CGT) Treatment

  • Default treatment as an income tax event under schedule F.
  • Preferable treatment as a CGT event and why (lower tax rate at 33%, CGT reliefs).

Conditions for CGT Treatment

  • The company must be a trading company or a holding company of a subsidiary.
  • Shares must be in an unquoted company.
  • Shares must have been held for five years by an Irish resident individual.
  • Redemption must be for the benefit of trade.
  • Substantial reduction in the shareholder's interest (25% reduction, shares 30% or less post-redemption).

Examiner's Indicators

  • Recognizing share buyback questions in exam cases (e.g., shareholders not getting along, detrimental to the company).

Tax Reliefs for Qualifying Shareholders

  • Entrepreneurial relief and retirement relief.
  • Potential to pay no tax on share buyback.

Treatment for Non-Qualifying Shareholders

  • Taxed under schedule F.
  • Tax calculation: agreed buyback price minus nominal value of shares.
  • Rate of tax at marginal rate.
  • Withholding tax at 25% by the company.

Special Considerations

  • Distinction from close company transactions.
  • Capital loss for those taxed under income tax.

Company's Perspective on Share Buyback

  • Potential stamp duty liability.
  • No stamp duty if shares are converted to redeemable preference shares first.

*****

Thank you for listening to Study For Tax in your Coffee Break! If you enjoyed the episode, make sure to leave a rating and review on your Podcast platform and share it with others to let them know you enjoyed the podcast.

If you'd like to purchase the books from which the content of this podcast is made, head to https://paulabyrne.ie/tax-books/.

Thank you to Matthew Bliss for editing and production of this episode. If you'd like him to edit your podcast, send an email to business@mbpod.com or head to https://www.mbpod.com/.

Mentioned in this episode:

Get your Audio Revision for the 2026 ACCA Exams

]]>Thank you to Amicus: Search and Recruitment for Sponsoring this episode. To find your next Finance or Accounting Role, head to https://amicus.ie/ and tell them that we sent you!

This is a replay of a previous episode in the feed. We will be back to normal broadcast next in September 2025.

In this episode, Paula talks about the different tax considerations related to Share Buybacks for companies, and the reliefs available when a company deftly manages whether CGT or Income Tax is required in each scenario.

Topics Covered:

Overview of Share Buyback

  • General explanation of share buyback.
  • Context in exams - a case study where a company buys back shares.

Income Tax vs. Capital Gains Tax (CGT) Treatment

  • Default treatment as an income tax event under schedule F.
  • Preferable treatment as a CGT event and why (lower tax rate at 33%, CGT reliefs).

Conditions for CGT Treatment

  • The company must be a trading company or a holding company of a subsidiary.
  • Shares must be in an unquoted company.
  • Shares must have been held for five years by an Irish resident individual.
  • Redemption must be for the benefit of trade.
  • Substantial reduction in the shareholder's interest (25% reduction, shares 30% or less post-redemption).

Examiner's Indicators

  • Recognizing share buyback questions in exam cases (e.g., shareholders not getting along, detrimental to the company).

Tax Reliefs for Qualifying Shareholders

  • Entrepreneurial relief and retirement relief.
  • Potential to pay no tax on share buyback.

Treatment for Non-Qualifying Shareholders

  • Taxed under schedule F.
  • Tax calculation: agreed buyback price minus nominal value of shares.
  • Rate of tax at marginal rate.
  • Withholding tax at 25% by the company.

Special Considerations

  • Distinction from close company transactions.
  • Capital loss for those taxed under income tax.

Company's Perspective on Share Buyback

  • Potential stamp duty liability.
  • No stamp duty if shares are converted to redeemable preference shares first.

*****

Thank you for listening to Study For Tax in your Coffee Break! If you enjoyed the episode, make sure to leave a rating and review on your Podcast platform and share it with others to let them know you enjoyed the podcast.

If you'd like to purchase the books from which the content of this podcast is made, head to https://paulabyrne.ie/tax-books/.

Thank you to Matthew Bliss for editing and production of this episode. If you'd like him to edit your podcast, send an email to business@mbpod.com or head to https://www.mbpod.com/.

Mentioned in this episode:

Get your Audio Revision for the 2026 ACCA Exams

]]>550a3cb0-316e-434a-a541-baac9c6fa44dFri, 15 Aug 2025 06:00:00 +000007:01falsefull4343How to Build Your Ideal ACCA ATX Study Routine with Shauna DohertyHow to Build Your Ideal ACCA ATX Study Routine with Shauna DohertyThank you to Amicus: Search and Recruitment for Sponsoring this episode. To find your next Finance or Accounting Role, head to https://amicus.ie/ and tell them that we sent you!

In this episode, I’m joined by the brilliant Shauna Doherty: winner of the Advanced Tax Prize for Ireland in the December 2024 sitting! 🏆

Shauna joined my course late (just after sitting SBL in September!) and still managed to secure the highest mark in the country for ATX. An incredible achievement and she’s kindly come on to share exactly how she did it.

We chat all about:

  1. How she balanced studying for two professional papers at once
  2. Why she gave 90% of her time to ATX—and still had a social life!
  3. Her bulletproof routine and planning approach
  4. How working with others and asking questions made a huge difference
  5. The mindset shift from "just pass it" to actually enjoying tax

Shauna’s strategy is full of smart, sustainable study tips and if you’re feeling overwhelmed, this episode will calm the chaos and give you a real-world roadmap from someone who’s been there and won the big prize!

Thank you for listening to Study For Tax in your Coffee Break! If you enjoyed the episode, make sure to leave a rating and review on your Podcast platform and share it with others to let them know you enjoyed the podcast.

If you'd like to purchase the books from which the content of this podcast is made, head to https://paulabyrne.ie/tax-books/.

Thank you to Matthew Bliss for editing and production of this episode. If you'd like him to edit your podcast, send an email to business@mbpod.com or head to https://www.mbpod.com/.

Mentioned in this episode:

Get your Audio Revision for the 2026 ACCA Exams

]]>Thank you to Amicus: Search and Recruitment for Sponsoring this episode. To find your next Finance or Accounting Role, head to https://amicus.ie/ and tell them that we sent you!

In this episode, I’m joined by the brilliant Shauna Doherty: winner of the Advanced Tax Prize for Ireland in the December 2024 sitting! 🏆

Shauna joined my course late (just after sitting SBL in September!) and still managed to secure the highest mark in the country for ATX. An incredible achievement and she’s kindly come on to share exactly how she did it.

We chat all about:

  1. How she balanced studying for two professional papers at once
  2. Why she gave 90% of her time to ATX—and still had a social life!
  3. Her bulletproof routine and planning approach
  4. How working with others and asking questions made a huge difference
  5. The mindset shift from "just pass it" to actually enjoying tax

Shauna’s strategy is full of smart, sustainable study tips and if you’re feeling overwhelmed, this episode will calm the chaos and give you a real-world roadmap from someone who’s been there and won the big prize!

Thank you for listening to Study For Tax in your Coffee Break! If you enjoyed the episode, make sure to leave a rating and review on your Podcast platform and share it with others to let them know you enjoyed the podcast.

If you'd like to purchase the books from which the content of this podcast is made, head to https://paulabyrne.ie/tax-books/.

Thank you to Matthew Bliss for editing and production of this episode. If you'd like him to edit your podcast, send an email to business@mbpod.com or head to https://www.mbpod.com/.

Mentioned in this episode:

Get your Audio Revision for the 2026 ACCA Exams

]]>e8654f38-0d88-4e07-813c-0a53067718feTue, 15 Jul 2025 06:00:00 +000016:21falsefull4242Don't Miss Your Mocks to Succeed on the ACCA ATX Exam with Caron CoffeyDon't Miss Your Mocks to Succeed on the ACCA ATX Exam with Caron CoffeyThank you to Amicus: Search and Recruitment for Sponsoring this episode. To find your next Finance or Accounting Role, head to https://amicus.ie/ and tell them that we sent you!

In this episode, I’m joined by one of my brilliant former students turned chief mock corrector, Caron Coffey. Caron sat ATX with me back in December 2022 and has been an essential part of my teaching team ever since. Not only does she have a passion for tax (yes, really!), but she’s also deeply committed to helping our students pass—and she doesn't miss a thing.

We chat about:

  1. Why mock exams are non-negotiable if you want to pass
  2. Common mistakes students make in mocks—and how to avoid them
  3. How good layout and clear structure can win you marks
  4. What exam technique really looks like under pressure
  5. Caron’s own ACCA journey (including sitting ATX and AAA at the same time!)
  6. How finding a study buddy can keep you going (shoutout to Grace!)

If you're tempted to skip a mock because “you’d rather be studying,” this one’s especially for you.

Thank you for listening to Study For Tax in your Coffee Break! If you enjoyed the episode, make sure to leave a rating and review on your Podcast platform and share it with others to let them know you enjoyed the podcast.

If you'd like to purchase the books from which the content of this podcast is made, head to https://paulabyrne.ie/tax-books/.

Thank you to Matthew Bliss for editing and production of this episode. If you'd like him to edit your podcast, send an email to business@mbpod.com or head to https://www.mbpod.com/.

Mentioned in this episode:

Get your Audio Revision for the 2026 ACCA Exams

]]>Thank you to Amicus: Search and Recruitment for Sponsoring this episode. To find your next Finance or Accounting Role, head to https://amicus.ie/ and tell them that we sent you!

In this episode, I’m joined by one of my brilliant former students turned chief mock corrector, Caron Coffey. Caron sat ATX with me back in December 2022 and has been an essential part of my teaching team ever since. Not only does she have a passion for tax (yes, really!), but she’s also deeply committed to helping our students pass—and she doesn't miss a thing.

We chat about:

  1. Why mock exams are non-negotiable if you want to pass
  2. Common mistakes students make in mocks—and how to avoid them
  3. How good layout and clear structure can win you marks
  4. What exam technique really looks like under pressure
  5. Caron’s own ACCA journey (including sitting ATX and AAA at the same time!)
  6. How finding a study buddy can keep you going (shoutout to Grace!)

If you're tempted to skip a mock because “you’d rather be studying,” this one’s especially for you.

Thank you for listening to Study For Tax in your Coffee Break! If you enjoyed the episode, make sure to leave a rating and review on your Podcast platform and share it with others to let them know you enjoyed the podcast.

If you'd like to purchase the books from which the content of this podcast is made, head to https://paulabyrne.ie/tax-books/.

Thank you to Matthew Bliss for editing and production of this episode. If you'd like him to edit your podcast, send an email to business@mbpod.com or head to https://www.mbpod.com/.

Mentioned in this episode:

Get your Audio Revision for the 2026 ACCA Exams

]]>a2a66e85-eda4-494e-8971-11850188c72eSun, 15 Jun 2025 06:00:00 +000015:01falsefull4141EthicsEthicsThank you to Amicus: Search and Recruitment for Sponsoring this episode. To find your next Finance or Accounting Role, head to https://amicus.ie/ and tell them that we sent you!

In this episode, I take a deep dive into one of the most deceptively challenging areas of tax exams: ethics. It might only be worth five marks, but identifying exactly which ethical principle is being breached—and why—can be trickier than it seems.

I break down the five key ethical principles that you need to know inside and out:

  • Professional behaviour
  • Objectivity
  • Professional competence and due care
  • Confidentiality
  • Integrity

You’ll hear real-world scenarios that bring these abstract principles to life, like handling conflicts of interest in a small practice, navigating client relationships, or what to do when a client asks you to overlook a mistake. I also talk about the practical safeguards you need to consider, especially in small firms, and how to keep your professional integrity intact even in sticky situations.

Thank you for listening to Study For Tax in your Coffee Break! If you enjoyed the episode, make sure to leave a rating and review on your Podcast platform and share it with others to let them know you enjoyed the podcast.

If you'd like to purchase the books from which the content of this podcast is made, head to https://paulabyrne.ie/tax-books/.

Thank you to Matthew Bliss for editing and production of this episode. If you'd like him to edit your podcast, send an email to business@mbpod.com or head to https://www.mbpod.com/.

Mentioned in this episode:

Get your Audio Revision for the 2026 ACCA Exams

]]>Thank you to Amicus: Search and Recruitment for Sponsoring this episode. To find your next Finance or Accounting Role, head to https://amicus.ie/ and tell them that we sent you!

In this episode, I take a deep dive into one of the most deceptively challenging areas of tax exams: ethics. It might only be worth five marks, but identifying exactly which ethical principle is being breached—and why—can be trickier than it seems.

I break down the five key ethical principles that you need to know inside and out:

  • Professional behaviour
  • Objectivity
  • Professional competence and due care
  • Confidentiality
  • Integrity

You’ll hear real-world scenarios that bring these abstract principles to life, like handling conflicts of interest in a small practice, navigating client relationships, or what to do when a client asks you to overlook a mistake. I also talk about the practical safeguards you need to consider, especially in small firms, and how to keep your professional integrity intact even in sticky situations.

Thank you for listening to Study For Tax in your Coffee Break! If you enjoyed the episode, make sure to leave a rating and review on your Podcast platform and share it with others to let them know you enjoyed the podcast.

If you'd like to purchase the books from which the content of this podcast is made, head to https://paulabyrne.ie/tax-books/.

Thank you to Matthew Bliss for editing and production of this episode. If you'd like him to edit your podcast, send an email to business@mbpod.com or head to https://www.mbpod.com/.

Mentioned in this episode:

Get your Audio Revision for the 2026 ACCA Exams

]]>eb05977e-1fb2-4f37-bc9f-ba26af5b3251Sat, 10 May 2025 06:00:00 +000010:12falsefull4040Selling SharesSelling SharesThank you to Amicus: Search and Recruitment for Sponsoring this episode. To find your next Finance or Accounting Role, head to https://amicus.ie/ and tell them that we sent you!

In this episode, we’re looking at what happens when shares are being sold—by a person or by a company—and how that affects your tax treatment in the exam. With markets taking a dip in April 2025, it’s a timely topic, and a favourite for the examiner too.

I’ll walk you through how to spot whether the shares are quoted or unquoted, why that matters, and what reliefs (if any!) might be available. We’ll cover Entrepreneur Relief, Retirement Relief, and the lovely Holding Company Exemption, along with some very exam-relevant group structure traps like clawbacks and capital group transfers.

Main Topics covered in this Episode:

  1. Difference between quoted and unquoted shares
  2. Identifying who is disposing of the shares (individual vs company)
  3. Capital Gains Tax (CGT) implications for individuals
  4. Entrepreneur Relief and Retirement Relief
  5. Corporation Tax on chargeable gains for companies
  6. Holding Company Exemption
  7. Clawback of reliefs in group structures
  8. Importance of exam technique and common traps

Thank you for listening to Study For Tax in your Coffee Break!

If you enjoyed the episode, make sure to leave a rating and review on your Podcast platform and share it with others to let them know you enjoyed the podcast.

If you'd like to purchase the books from which the content of this podcast is made, head to https://paulabyrne.ie/tax-books/.

Thank you to Matthew Bliss for editing and production of this episode. If you'd like him to edit your podcast, send an email to business@mbpod.com or head to https://www.mbpod.com/.

Mentioned in this episode:

Get your Audio Revision for the 2026 ACCA Exams

]]>Thank you to Amicus: Search and Recruitment for Sponsoring this episode. To find your next Finance or Accounting Role, head to https://amicus.ie/ and tell them that we sent you!

In this episode, we’re looking at what happens when shares are being sold—by a person or by a company—and how that affects your tax treatment in the exam. With markets taking a dip in April 2025, it’s a timely topic, and a favourite for the examiner too.

I’ll walk you through how to spot whether the shares are quoted or unquoted, why that matters, and what reliefs (if any!) might be available. We’ll cover Entrepreneur Relief, Retirement Relief, and the lovely Holding Company Exemption, along with some very exam-relevant group structure traps like clawbacks and capital group transfers.

Main Topics covered in this Episode:

  1. Difference between quoted and unquoted shares
  2. Identifying who is disposing of the shares (individual vs company)
  3. Capital Gains Tax (CGT) implications for individuals
  4. Entrepreneur Relief and Retirement Relief
  5. Corporation Tax on chargeable gains for companies
  6. Holding Company Exemption
  7. Clawback of reliefs in group structures
  8. Importance of exam technique and common traps

Thank you for listening to Study For Tax in your Coffee Break!

If you enjoyed the episode, make sure to leave a rating and review on your Podcast platform and share it with others to let them know you enjoyed the podcast.

If you'd like to purchase the books from which the content of this podcast is made, head to https://paulabyrne.ie/tax-books/.

Thank you to Matthew Bliss for editing and production of this episode. If you'd like him to edit your podcast, send an email to business@mbpod.com or head to https://www.mbpod.com/.

Mentioned in this episode:

Get your Audio Revision for the 2026 ACCA Exams

]]>2aafabb2-8aa2-4d57-aa13-47f01f0f82d6Tue, 15 Apr 2025 06:00:00 +000010:25falsefull3939Research & Development Tax Credit Update (2025)Research & Development Tax Credit Update (2025)Thank you to Amicus: Search and Recruitment for Sponsoring this episode. To find your next Finance or Accounting Role, head to https://amicus.ie/ and tell them that we sent you!

In this episode, Paula Byrne outlines the recent changes to the Research and Development Tax Credit in Ireland, which has increased from 25% to 30%. She details the conditions for companies to qualify for the credit, the process of claiming and obtaining refunds, and the implications of these changes for limited companies engaged in research and development.

Paula also covers how companies can leverage the tax credit for in-house R&D expenses, plant and machinery, and buildings used primarily for R&D activities and what you should look out for in an exam question with the change to the Credit.

Episode Summary:

  1. Eligibility: The R&D tax credit is available to limited companies in Ireland, not sole traders. The company must be within the charge of Irish corporation tax.
  2. Tax Credit Rate: The tax credit has moved from 25% to 30%.
  3. Location of R&D: Research and development must be carried out in Ireland, the EU, the EEA (including Norway, Liechtenstein, and Iceland), or the UK.
  4. Claim Submission: All R&D claims must be submitted within 12 months from the end of the accounting period.
  5. Refund Options: Companies can offset the credit against tax liabilities over a three-year period, or opt for a repayment in the form of refundable installments over the same period.
  6. Usage of Credit: The credit applies to in-house R&D expenses, including overheads, plant and machinery, buildings used for R&D, and can potentially be applied to salaries of key employees under specific conditions.
  7. Key Employee Benefit: The tax credit can be partially allocated to key employees, provided they meet conditions like spending 50% of their time in R&D activities and maintaining an effective income tax rate of at least 23%.

Thank you for listening to Study For Tax in your Coffee Break! If you enjoyed the episode, make sure to leave a rating and review on your Podcast platform and share it with others to let them know you enjoyed the podcast.

If you'd like to purchase the books from which the content of this podcast is made, head to https://paulabyrne.ie/tax-books/.

Click here to grab your ideal audio revision material for Tax Conditions for this year.

Thank you to Matthew Bliss for editing and production of this episode. If you'd like him to edit your podcast, send an email to business@mbpod.com or head to https://www.mbpod.com/.

Mentioned in this episode:

Get your Audio Revision for the 2026 ACCA Exams

]]>Thank you to Amicus: Search and Recruitment for Sponsoring this episode. To find your next Finance or Accounting Role, head to https://amicus.ie/ and tell them that we sent you!

In this episode, Paula Byrne outlines the recent changes to the Research and Development Tax Credit in Ireland, which has increased from 25% to 30%. She details the conditions for companies to qualify for the credit, the process of claiming and obtaining refunds, and the implications of these changes for limited companies engaged in research and development.

Paula also covers how companies can leverage the tax credit for in-house R&D expenses, plant and machinery, and buildings used primarily for R&D activities and what you should look out for in an exam question with the change to the Credit.

Episode Summary:

  1. Eligibility: The R&D tax credit is available to limited companies in Ireland, not sole traders. The company must be within the charge of Irish corporation tax.
  2. Tax Credit Rate: The tax credit has moved from 25% to 30%.
  3. Location of R&D: Research and development must be carried out in Ireland, the EU, the EEA (including Norway, Liechtenstein, and Iceland), or the UK.
  4. Claim Submission: All R&D claims must be submitted within 12 months from the end of the accounting period.
  5. Refund Options: Companies can offset the credit against tax liabilities over a three-year period, or opt for a repayment in the form of refundable installments over the same period.
  6. Usage of Credit: The credit applies to in-house R&D expenses, including overheads, plant and machinery, buildings used for R&D, and can potentially be applied to salaries of key employees under specific conditions.
  7. Key Employee Benefit: The tax credit can be partially allocated to key employees, provided they meet conditions like spending 50% of their time in R&D activities and maintaining an effective income tax rate of at least 23%.

Thank you for listening to Study For Tax in your Coffee Break! If you enjoyed the episode, make sure to leave a rating and review on your Podcast platform and share it with others to let them know you enjoyed the podcast.

If you'd like to purchase the books from which the content of this podcast is made, head to https://paulabyrne.ie/tax-books/.

Click here to grab your ideal audio revision material for Tax Conditions for this year.

Thank you to Matthew Bliss for editing and production of this episode. If you'd like him to edit your podcast, send an email to business@mbpod.com or head to https://www.mbpod.com/.

Mentioned in this episode:

Get your Audio Revision for the 2026 ACCA Exams

]]>7aac31da-360a-43d7-8ac8-1dd91b1bd341Sat, 15 Mar 2025 06:00:00 +000010:11falsefull3838Examiners Report Review: ACCA Advanced Taxation Exam Dec 2024Examiners Report Review: ACCA Advanced Taxation Exam Dec 2024Thank you to Amicus: Search and Recruitment for Sponsoring this episode. To find your next Finance or Accounting Role, head to https://amicus.ie/ and tell them that we sent you!

Every time the ACCA Advanced Tax exam is completed, the Examiner creates a report to give candidates feedback on the overall results and advice for what to look for in future exams.

In this episode, Paula Byrne gives you a review of the primary pieces of feedback from the Examiner's Report that you should note for when you complete the exam in 2025.

Resources Mentioned in this Episode:

Download your copy of the ATX IRL Examiner's Report: https://www.accaglobal.com/content/dam/acca/global/PDF-students/acca/p6/examinersreports/ATX%20IRL%20Examiner's%20report%20D24.pdf.

Listen to the Partnerships Episode for your Revision: https://player.captivate.fm/episode/7d439553-9545-4722-b83b-04bcbc968949/.

Thank you for listening to Study For Tax in your Coffee Break! If you enjoyed the episode, make sure to leave a rating and review on your Podcast platform and share it with others to let them know you enjoyed the podcast.

Click here to grab your ideal audio revision material for Tax Conditions for this year.

Thank you to Matthew Bliss for editing and production of this episode. If you'd like him to edit your podcast, send an email to business@mbpod.com or head to https://www.mbpod.com/.

Mentioned in this episode:

Get your Audio Revision for the 2026 ACCA Exams

]]>Thank you to Amicus: Search and Recruitment for Sponsoring this episode. To find your next Finance or Accounting Role, head to https://amicus.ie/ and tell them that we sent you!

Every time the ACCA Advanced Tax exam is completed, the Examiner creates a report to give candidates feedback on the overall results and advice for what to look for in future exams.

In this episode, Paula Byrne gives you a review of the primary pieces of feedback from the Examiner's Report that you should note for when you complete the exam in 2025.

Resources Mentioned in this Episode:

Download your copy of the ATX IRL Examiner's Report: https://www.accaglobal.com/content/dam/acca/global/PDF-students/acca/p6/examinersreports/ATX%20IRL%20Examiner's%20report%20D24.pdf.

Listen to the Partnerships Episode for your Revision: https://player.captivate.fm/episode/7d439553-9545-4722-b83b-04bcbc968949/.

Thank you for listening to Study For Tax in your Coffee Break! If you enjoyed the episode, make sure to leave a rating and review on your Podcast platform and share it with others to let them know you enjoyed the podcast.

Click here to grab your ideal audio revision material for Tax Conditions for this year.

Thank you to Matthew Bliss for editing and production of this episode. If you'd like him to edit your podcast, send an email to business@mbpod.com or head to https://www.mbpod.com/.

Mentioned in this episode:

Get your Audio Revision for the 2026 ACCA Exams

]]>4744212b-b61f-4254-9d52-d6fadc4757c1Sat, 15 Feb 2025 06:00:00 +000016:57falsefull3737Overcoming the Language Barrier with the ACCA Exams with Simão CoutoOvercoming the Language Barrier with the ACCA Exams with Simão CoutoThank you to Amicus: Search and Recruitment for Sponsoring this episode. To find your next Finance or Accounting Role, head to https://amicus.ie/ and tell them that we sent you!

In this special episode of the podcast, Paula Byrne and Simão Couto discuss the challenges and strategies for studying for the ACCA exams, particularly the advanced tax exam, as a non-native English speaker. They cover Simão's coping mechanisms for managing stress and his unique approach to studying in a foreign language.

Topics in this Episode:

  • Introduction to Simão Couto: Discussion on Simão's background and his experience as a Portuguese student studying ACCA in Ireland.
  • Approach to Studying in a Foreign Language: Simão's strategy of using English exclusively for notes and studies, even though it's not his first language, and his methods for expanding vocabulary and improving writing skills.
  • Coping with Stress and Exam Preparation: Simão's techniques for managing stress during the ACCA exams, including walking, listening to podcasts, and going to the gym.
  • Experience with the ACCA Exam: Insights into taking exams in a non-native language, interacting with classmates and professors, and dealing with technical challenges during the exam.
  • Reflection and Future Aspirations: Simão's thoughts on possibly pursuing a career in communications post-qualification and philosophical advice on handling exam results and career decisions.

Thank you for listening to Study For Tax in your Coffee Break! If you enjoyed the episode, make sure to leave a rating and review on your Podcast platform and share it with others to let them know you enjoyed the podcast.

Click here to grab your ideal audio revision material for Tax Conditions for this year.

Thank you to Matthew Bliss for editing and production of this episode. If you'd like him to edit your podcast, send an email to business@mbpod.com or head to https://www.mbpod.com/.

Mentioned in this episode:

Get your Audio Revision for the 2026 ACCA Exams

]]>Thank you to Amicus: Search and Recruitment for Sponsoring this episode. To find your next Finance or Accounting Role, head to https://amicus.ie/ and tell them that we sent you!

In this special episode of the podcast, Paula Byrne and Simão Couto discuss the challenges and strategies for studying for the ACCA exams, particularly the advanced tax exam, as a non-native English speaker. They cover Simão's coping mechanisms for managing stress and his unique approach to studying in a foreign language.

Topics in this Episode:

  • Introduction to Simão Couto: Discussion on Simão's background and his experience as a Portuguese student studying ACCA in Ireland.
  • Approach to Studying in a Foreign Language: Simão's strategy of using English exclusively for notes and studies, even though it's not his first language, and his methods for expanding vocabulary and improving writing skills.
  • Coping with Stress and Exam Preparation: Simão's techniques for managing stress during the ACCA exams, including walking, listening to podcasts, and going to the gym.
  • Experience with the ACCA Exam: Insights into taking exams in a non-native language, interacting with classmates and professors, and dealing with technical challenges during the exam.
  • Reflection and Future Aspirations: Simão's thoughts on possibly pursuing a career in communications post-qualification and philosophical advice on handling exam results and career decisions.

Thank you for listening to Study For Tax in your Coffee Break! If you enjoyed the episode, make sure to leave a rating and review on your Podcast platform and share it with others to let them know you enjoyed the podcast.

Click here to grab your ideal audio revision material for Tax Conditions for this year.

Thank you to Matthew Bliss for editing and production of this episode. If you'd like him to edit your podcast, send an email to business@mbpod.com or head to https://www.mbpod.com/.

Mentioned in this episode:

Get your Audio Revision for the 2026 ACCA Exams

]]>4d431ea8-7454-409c-91e4-cd06adbe2c6fWed, 15 Jan 2025 06:00:00 +000023:08falsefull3636Dwelling House ReliefDwelling House ReliefThank you to Amicus: Search and Recruitment for Sponsoring this episode. To find your next Finance or Accounting Role, head to https://amicus.ie/ and tell them that we sent you!

In this episode, Paula Byrne delves into the specifics of dwelling house relief as it applies to capital acquisition tax, explaining the conditions and exceptions for receiving a house or apartment tax-free through inheritance or as a gift. She emphasizes the importance of understanding qualifications such as the main home requirement, dependent relative provisions, and the necessity for beneficiaries to live in the dwelling for certain periods.

5 Key Learnings:

  1. Introduction to Dwelling House Relief: Explanation of what dwelling house relief is and its distinction from CGT relief.
  2. Conditions for Tax-Free Inheritance: Criteria for inheriting a dwelling house or apartment tax-free, including the necessity of it being the main home of the disponer and exceptions for dependent relatives.
  3. Three-Year Residency Requirement: Requirement for the beneficiary to have lived in the donor's main home for three years prior to inheritance and the restriction on owning other property.
  4. Six-Year Residency Post-Inheritance: Obligation for beneficiaries under 65 to live in the inherited property for six years after inheritance, along with rules for reinvestment upon selling the inherited property.
  5. Gift Provisions and Dependent Relative Clause: Additional conditions for qualifying under dwelling house relief when receiving a property as a gift, including the requirement for the beneficiary to be a dependent relative.

Thank you for listening to Study For Tax in your Coffee Break! If you enjoyed the episode, make sure to leave a rating and review on your Podcast platform and share it with others to let them know you enjoyed the podcast.

Click here to grab your ideal audio revision material for Tax Conditions for this year.

Thank you to Matthew Bliss for editing and production of this episode. If you'd like him to edit your podcast, send an email to business@mbpod.com or head to https://www.mbpod.com/.

Mentioned in this episode:

Get your Audio Revision for the 2026 ACCA Exams

]]>Thank you to Amicus: Search and Recruitment for Sponsoring this episode. To find your next Finance or Accounting Role, head to https://amicus.ie/ and tell them that we sent you!

In this episode, Paula Byrne delves into the specifics of dwelling house relief as it applies to capital acquisition tax, explaining the conditions and exceptions for receiving a house or apartment tax-free through inheritance or as a gift. She emphasizes the importance of understanding qualifications such as the main home requirement, dependent relative provisions, and the necessity for beneficiaries to live in the dwelling for certain periods.

5 Key Learnings:

  1. Introduction to Dwelling House Relief: Explanation of what dwelling house relief is and its distinction from CGT relief.
  2. Conditions for Tax-Free Inheritance: Criteria for inheriting a dwelling house or apartment tax-free, including the necessity of it being the main home of the disponer and exceptions for dependent relatives.
  3. Three-Year Residency Requirement: Requirement for the beneficiary to have lived in the donor's main home for three years prior to inheritance and the restriction on owning other property.
  4. Six-Year Residency Post-Inheritance: Obligation for beneficiaries under 65 to live in the inherited property for six years after inheritance, along with rules for reinvestment upon selling the inherited property.
  5. Gift Provisions and Dependent Relative Clause: Additional conditions for qualifying under dwelling house relief when receiving a property as a gift, including the requirement for the beneficiary to be a dependent relative.

Thank you for listening to Study For Tax in your Coffee Break! If you enjoyed the episode, make sure to leave a rating and review on your Podcast platform and share it with others to let them know you enjoyed the podcast.

Click here to grab your ideal audio revision material for Tax Conditions for this year.

Thank you to Matthew Bliss for editing and production of this episode. If you'd like him to edit your podcast, send an email to business@mbpod.com or head to https://www.mbpod.com/.

Mentioned in this episode:

Get your Audio Revision for the 2026 ACCA Exams

]]>bcd724b5-bee5-4703-9935-f51871320659Sun, 15 Dec 2024 06:00:00 +000010:01falsefull3535Liquidating Assets from an Irish Company and the Tax ConsiderationsLiquidating Assets from an Irish Company and the Tax ConsiderationsThank you to Amicus: Search and Recruitment for Sponsoring this episode. To find your next Finance or Accounting Role, head to https://amicus.ie/ and tell them that we sent you!

In this episode, Paula Byrne delves into the topic of liquidations, discussing the tax implications and various scenarios that can arise when a company goes into liquidation. She covers aspects such as chargeable gains, balancing charges, close company transactions, and the potential for shareholders to claim certain reliefs.

Topic List for this Episode:

Overview of Liquidations:

  1. Explanation of liquidation scenarios, including solvent and insolvent companies.
  2. Negligible value claims and loss carry forwards.

Tax Implications on Asset Disposals:

  1. Chargeable gains and balancing charges on plant and machinery.
  2. Corporation tax rates applicable to chargeable gains.

Sales to Shareholders:

  1. Market value sales vs. undervalued sales.
  2. Ring fencing losses and close company implications.
  3. Base cost adjustments for shares.

Calculating Available Cash for Distribution:

  1. Determining cash inflows and outflows.
  2. Accounting for disposal proceeds, bank balances, receivables, payables, bank overdrafts, and long-term loans.

Capital Gains Tax (CGT) for Shareholders:

  1. CGT liability on remaining cash distributions.
  2. Entrepreneurial and retirement reliefs and their respective conditions (appointment timelines for liquidators).

Thank you for listening to Study For Tax in your Coffee Break! If you enjoyed the episode, make sure to leave a rating and review on your Podcast platform and share it with others to let them know you enjoyed the podcast.

If you'd like to purchase the books from which the content of this podcast is made, head to https://paulabyrne.ie/tax-books/.

Thank you to Matthew Bliss for editing and production of this episode. If you'd like him to edit your podcast, send an email to business@mbpod.com or head to https://www.mbpod.com/.

Mentioned in this episode:

Get your Audio Revision for the 2026 ACCA Exams

]]>Thank you to Amicus: Search and Recruitment for Sponsoring this episode. To find your next Finance or Accounting Role, head to https://amicus.ie/ and tell them that we sent you!

In this episode, Paula Byrne delves into the topic of liquidations, discussing the tax implications and various scenarios that can arise when a company goes into liquidation. She covers aspects such as chargeable gains, balancing charges, close company transactions, and the potential for shareholders to claim certain reliefs.

Topic List for this Episode:

Overview of Liquidations:

  1. Explanation of liquidation scenarios, including solvent and insolvent companies.
  2. Negligible value claims and loss carry forwards.

Tax Implications on Asset Disposals:

  1. Chargeable gains and balancing charges on plant and machinery.
  2. Corporation tax rates applicable to chargeable gains.

Sales to Shareholders:

  1. Market value sales vs. undervalued sales.
  2. Ring fencing losses and close company implications.
  3. Base cost adjustments for shares.

Calculating Available Cash for Distribution:

  1. Determining cash inflows and outflows.
  2. Accounting for disposal proceeds, bank balances, receivables, payables, bank overdrafts, and long-term loans.

Capital Gains Tax (CGT) for Shareholders:

  1. CGT liability on remaining cash distributions.
  2. Entrepreneurial and retirement reliefs and their respective conditions (appointment timelines for liquidators).

Thank you for listening to Study For Tax in your Coffee Break! If you enjoyed the episode, make sure to leave a rating and review on your Podcast platform and share it with others to let them know you enjoyed the podcast.

If you'd like to purchase the books from which the content of this podcast is made, head to https://paulabyrne.ie/tax-books/.

Thank you to Matthew Bliss for editing and production of this episode. If you'd like him to edit your podcast, send an email to business@mbpod.com or head to https://www.mbpod.com/.

Mentioned in this episode:

Get your Audio Revision for the 2026 ACCA Exams

]]>601f1506-692c-45bf-b0bf-74bfc04b64c0Fri, 15 Nov 2024 13:00:00 +000005:47falsefull3434Tax Treatment for Share Buybacks: CGT vs Income TaxTax Treatment for Share Buybacks: CGT vs Income TaxThank you to Amicus: Search and Recruitment for Sponsoring this episode. To find your next Finance or Accounting Role, head to https://amicus.ie/ and tell them that we sent you!

*****

In this episode, Paula talks about the different tax considerations related to Share Buybacks for companies, and the reliefs available when a company deftly manages whether CGT or Income Tax is required in each scenario.

Topics Covered:

Overview of Share Buyback

  • General explanation of share buyback.
  • Context in exams - a case study where a company buys back shares.

Income Tax vs. Capital Gains Tax (CGT) Treatment

  • Default treatment as an income tax event under schedule F.
  • Preferable treatment as a CGT event and why (lower tax rate at 33%, CGT reliefs).

Conditions for CGT Treatment

  • The company must be a trading company or a holding company of a subsidiary.
  • Shares must be in an unquoted company.
  • Shares must have been held for five years by an Irish resident individual.
  • Redemption must be for the benefit of trade.
  • Substantial reduction in the shareholder's interest (25% reduction, shares 30% or less post-redemption).

Examiner's Indicators

  • Recognizing share buyback questions in exam cases (e.g., shareholders not getting along, detrimental to the company).

Tax Reliefs for Qualifying Shareholders

  • Entrepreneurial relief and retirement relief.
  • Potential to pay no tax on share buyback.

Treatment for Non-Qualifying Shareholders

  • Taxed under schedule F.
  • Tax calculation: agreed buyback price minus nominal value of shares.
  • Rate of tax at marginal rate.
  • Withholding tax at 25% by the company.

Special Considerations

  • Distinction from close company transactions.
  • Capital loss for those taxed under income tax.

Company's Perspective on Share Buyback

  • Potential stamp duty liability.
  • No stamp duty if shares are converted to redeemable preference shares first.

Thank you for listening to Study For Tax in your Coffee Break! If you enjoyed the episode, make sure to leave a rating and review on your Podcast platform and share it with others to let them know you enjoyed the podcast.

Click here to grab your ideal audio revision material for Tax Conditions for this year.

Thank you to Matthew Bliss for editing and production of this episode. If you'd like him to edit your podcast, send an email to business@mbpod.com or head to https://www.mbpod.com/.

#taxation #CGT #incometax #ireland #paulabyrne #stampduty #accounting

Mentioned in this episode:

Get your Audio Revision for the 2026 ACCA Exams

]]>Thank you to Amicus: Search and Recruitment for Sponsoring this episode. To find your next Finance or Accounting Role, head to https://amicus.ie/ and tell them that we sent you!

*****

In this episode, Paula talks about the different tax considerations related to Share Buybacks for companies, and the reliefs available when a company deftly manages whether CGT or Income Tax is required in each scenario.

Topics Covered:

Overview of Share Buyback

  • General explanation of share buyback.
  • Context in exams - a case study where a company buys back shares.

Income Tax vs. Capital Gains Tax (CGT) Treatment

  • Default treatment as an income tax event under schedule F.
  • Preferable treatment as a CGT event and why (lower tax rate at 33%, CGT reliefs).

Conditions for CGT Treatment

  • The company must be a trading company or a holding company of a subsidiary.
  • Shares must be in an unquoted company.
  • Shares must have been held for five years by an Irish resident individual.
  • Redemption must be for the benefit of trade.
  • Substantial reduction in the shareholder's interest (25% reduction, shares 30% or less post-redemption).

Examiner's Indicators

  • Recognizing share buyback questions in exam cases (e.g., shareholders not getting along, detrimental to the company).

Tax Reliefs for Qualifying Shareholders

  • Entrepreneurial relief and retirement relief.
  • Potential to pay no tax on share buyback.

Treatment for Non-Qualifying Shareholders

  • Taxed under schedule F.
  • Tax calculation: agreed buyback price minus nominal value of shares.
  • Rate of tax at marginal rate.
  • Withholding tax at 25% by the company.

Special Considerations

  • Distinction from close company transactions.
  • Capital loss for those taxed under income tax.

Company's Perspective on Share Buyback

  • Potential stamp duty liability.
  • No stamp duty if shares are converted to redeemable preference shares first.

Thank you for listening to Study For Tax in your Coffee Break! If you enjoyed the episode, make sure to leave a rating and review on your Podcast platform and share it with others to let them know you enjoyed the podcast.

Click here to grab your ideal audio revision material for Tax Conditions for this year.

Thank you to Matthew Bliss for editing and production of this episode. If you'd like him to edit your podcast, send an email to business@mbpod.com or head to https://www.mbpod.com/.

#taxation #CGT #incometax #ireland #paulabyrne #stampduty #accounting

Mentioned in this episode:

Get your Audio Revision for the 2026 ACCA Exams

]]>2cb8006d-937f-4c9c-8627-0276fe944361Tue, 15 Oct 2024 11:00:00 +000006:38falsefull3333The Essentials of Incorporation Relief for Sole TradersThe Essentials of Incorporation Relief for Sole TradersThank you to Amicus: Search and Recruitment for Sponsoring this episode. To find your next Finance or Accounting Role, head to https://amicus.ie/ and tell them that we sent you!

*****

In this episode, Paula talks about the tax implications of when a sole trader incorporates.

Topic Outline:

The Concept of Incorporation Relief

  • Definition: Transition from sole trader to limited company
  • Importance: Practical implications in taxation and examinations

Tax Heads Involved in Incorporation

  • Income Tax
  • Corporation Tax
  • Capital Gains Tax (CGT)
  • Stamp Duty
  • Capital Allowances
  • Value Added Tax (VAT)

Thank you for listening to Study For Tax in your Coffee Break! If you enjoyed the episode, make sure to leave a rating and review on your Podcast platform and share it with others to let them know you enjoyed the podcast.

Click here to grab your ideal audio revision material for Tax Conditions for this year.

Thank you to Matthew Bliss for editing and production of this episode. If you'd like him to edit your podcast, send an email to business@mbpod.com or head to https://www.mbpod.com/.

Mentioned in this episode:

Get your Audio Revision for the 2026 ACCA Exams

]]>Thank you to Amicus: Search and Recruitment for Sponsoring this episode. To find your next Finance or Accounting Role, head to https://amicus.ie/ and tell them that we sent you!

*****

In this episode, Paula talks about the tax implications of when a sole trader incorporates.

Topic Outline:

The Concept of Incorporation Relief

  • Definition: Transition from sole trader to limited company
  • Importance: Practical implications in taxation and examinations

Tax Heads Involved in Incorporation

  • Income Tax
  • Corporation Tax
  • Capital Gains Tax (CGT)
  • Stamp Duty
  • Capital Allowances
  • Value Added Tax (VAT)

Thank you for listening to Study For Tax in your Coffee Break! If you enjoyed the episode, make sure to leave a rating and review on your Podcast platform and share it with others to let them know you enjoyed the podcast.

Click here to grab your ideal audio revision material for Tax Conditions for this year.

Thank you to Matthew Bliss for editing and production of this episode. If you'd like him to edit your podcast, send an email to business@mbpod.com or head to https://www.mbpod.com/.

Mentioned in this episode:

Get your Audio Revision for the 2026 ACCA Exams

]]>88b8fbdb-851e-44ac-9fe5-26edf48da394Tue, 08 Oct 2024 15:32:00 +000013:22falsefull3232The tax implications of when a soletrader incorporates.How to land your Dream JobHow to land your Dream JobFavourite ex student Pat Dolan, from Amicus Recruitment, gives some very generous advice.

Mentioned in this episode:

Get your Audio Revision for the 2026 ACCA Exams

]]>Favourite ex student Pat Dolan, from Amicus Recruitment, gives some very generous advice.

Mentioned in this episode:

Get your Audio Revision for the 2026 ACCA Exams

]]>98d54b46-b825-484f-a1f8-682000172d6cWed, 19 Jun 2024 20:50:00 +000014:57falsefull3131Favourite ex student Pat Dolan, from Amicus Recruitment, gives some very generous advice.Corporate GroupsCorporate GroupsCorporate Groups....what's not to love?

Thank you for listening to Study For Tax in your Coffee Break! If you enjoyed the episode, make sure to leave a rating and review on your Podcast platform and share it with others to let them know you enjoyed the podcast.

Click here to grab your ideal audio revision material for Tax Conditions for this year.

Mentioned in this episode:

Get your Audio Revision for the 2026 ACCA Exams

]]>Corporate Groups....what's not to love?

Thank you for listening to Study For Tax in your Coffee Break! If you enjoyed the episode, make sure to leave a rating and review on your Podcast platform and share it with others to let them know you enjoyed the podcast.

Click here to grab your ideal audio revision material for Tax Conditions for this year.

Mentioned in this episode:

Get your Audio Revision for the 2026 ACCA Exams

]]>4dcb0bab-001a-405b-a878-2fb7f2b310ebWed, 15 May 2024 13:09:00 +000017:20falsefull3030Corporate Groups....what's not to love?Death of a SpouseDeath of a SpouseA gloomy area of the ATX syllabus but examinable nevertheless.

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]]>A gloomy area of the ATX syllabus but examinable nevertheless.

Mentioned in this episode:

Get your Audio Revision for the 2026 ACCA Exams

]]>1fffa548-00a1-4c8f-ae43-e451f2d83946Fri, 03 May 2024 07:19:00 +000010:04falsefull2828A gloomy area of the ATX syllabus but examinable nevertheless.Cork and ACCA StudentsCork and ACCA StudentsThis turns out to be a homage to a certain undergraduate tax lecturer....and to employers.

Thank you for listening to Study For Tax in your Coffee Break! If you enjoyed the episode, make sure to leave a rating and review on your Podcast platform and share it with others to let them know you enjoyed the podcast.

To improve your study for the ACCA ATX Exams this year, head to Paula Byrne's website to purchase the ACCA ATX IRL Revision Book for Exams in 2025 and Tax Conditions - the Spoken Word for audio-based revision.

Thank you to Matthew Bliss for editing and production of this episode. If you'd like him to edit your podcast, send an email to business@mbpod.com or head to https://www.mbpod.com/.

Mentioned in this episode:

Get your Audio Revision for the 2026 ACCA Exams

]]>This turns out to be a homage to a certain undergraduate tax lecturer....and to employers.

Thank you for listening to Study For Tax in your Coffee Break! If you enjoyed the episode, make sure to leave a rating and review on your Podcast platform and share it with others to let them know you enjoyed the podcast.

To improve your study for the ACCA ATX Exams this year, head to Paula Byrne's website to purchase the ACCA ATX IRL Revision Book for Exams in 2025 and Tax Conditions - the Spoken Word for audio-based revision.

Thank you to Matthew Bliss for editing and production of this episode. If you'd like him to edit your podcast, send an email to business@mbpod.com or head to https://www.mbpod.com/.

Mentioned in this episode:

Get your Audio Revision for the 2026 ACCA Exams

]]>ff186866-f0b3-4308-b636-db8753f924bbSun, 28 Jan 2024 14:41:00 +000017:27falsefull2727This turns out to be a homage to a certain undergraduate tax lecturer....and to employers.Buying Shares versus buying the underlying assetsBuying Shares versus buying the underlying assetsWhat's involved in the decision behind buying shares versus buying the assets of a business?

Thank you for listening to Study For Tax in your Coffee Break! If you enjoyed the episode, make sure to leave a rating and review on your Podcast platform and share it with others to let them know you enjoyed the podcast.

To improve your study for the ACCA ATX Exams this year, head to Paula Byrne's website to purchase the ACCA ATX IRL Revision Book for Exams in 2025 and Tax Conditions - the Spoken Word for audio-based revision.

Thank you to Matthew Bliss for editing and production of this episode. If you'd like him to edit your podcast, send an email to business@mbpod.com or head to https://www.mbpod.com/.

Mentioned in this episode:

Get your Audio Revision for the 2026 ACCA Exams

]]>What's involved in the decision behind buying shares versus buying the assets of a business?

Thank you for listening to Study For Tax in your Coffee Break! If you enjoyed the episode, make sure to leave a rating and review on your Podcast platform and share it with others to let them know you enjoyed the podcast.

To improve your study for the ACCA ATX Exams this year, head to Paula Byrne's website to purchase the ACCA ATX IRL Revision Book for Exams in 2025 and Tax Conditions - the Spoken Word for audio-based revision.

Thank you to Matthew Bliss for editing and production of this episode. If you'd like him to edit your podcast, send an email to business@mbpod.com or head to https://www.mbpod.com/.

Mentioned in this episode:

Get your Audio Revision for the 2026 ACCA Exams

]]>6ddd2cb6-4a75-4006-ba49-514083a3b312Thu, 23 Nov 2023 15:54:00 +000012:08falsefull2626What's involved in the decision behind buying shares versus buying the assets of a business?The Effect of Investments Assets on the Capital Taxes reliefsThe Effect of Investments Assets on the Capital Taxes reliefsIn this episode we look at the availability or otherwise of ER, RR and BR where the company (in which we hold shares), holds investment assets.

Thank you for listening to Study For Tax in your Coffee Break! If you enjoyed the episode, make sure to leave a rating and review on your Podcast platform and share it with others to let them know you enjoyed the podcast.

To improve your study for the ACCA ATX Exams this year, head to Paula Byrne's website to purchase the ACCA ATX IRL Revision Book for Exams in 2025 and Tax Conditions - the Spoken Word for audio-based revision.

Thank you to Matthew Bliss for editing and production of this episode. If you'd like him to edit your podcast, send an email to business@mbpod.com or head to https://www.mbpod.com/.

Mentioned in this episode:

Get your Audio Revision for the 2026 ACCA Exams

]]>In this episode we look at the availability or otherwise of ER, RR and BR where the company (in which we hold shares), holds investment assets.

Thank you for listening to Study For Tax in your Coffee Break! If you enjoyed the episode, make sure to leave a rating and review on your Podcast platform and share it with others to let them know you enjoyed the podcast.

To improve your study for the ACCA ATX Exams this year, head to Paula Byrne's website to purchase the ACCA ATX IRL Revision Book for Exams in 2025 and Tax Conditions - the Spoken Word for audio-based revision.

Thank you to Matthew Bliss for editing and production of this episode. If you'd like him to edit your podcast, send an email to business@mbpod.com or head to https://www.mbpod.com/.

Mentioned in this episode:

Get your Audio Revision for the 2026 ACCA Exams

]]>4ed41950-e17e-4ce7-8a99-6a7f7802696eMon, 09 Oct 2023 00:00:00 +000008:38falsefull2525In this episode we look at the availability or otherwise of ER, RR and BR where the company (in which we hold shares), holds investment assets.Pakistani Students and Irl ATXPakistani Students and Irl ATXLearn how the esteemed Muhammad Ilyas navigated his way through the Irish ATX paper as interviewed by the equally highly esteemed fellow country man Rameez Javed

Thank you for listening to Study For Tax in your Coffee Break! If you enjoyed the episode, make sure to leave a rating and review on your Podcast platform and share it with others to let them know you enjoyed the podcast.

*

Thank you for listening to Study For Tax in your Coffee Break! If you enjoyed the episode, make sure to leave a rating and review on your Podcast platform and share it with others to let them know you enjoyed the podcast.

To improve your study for the ACCA ATX Exams this year, head to Paula Byrne's website to purchase the ACCA ATX IRL Revision Book for Exams in 2025 and Tax Conditions - the Spoken Word for audio-based revision.

Thank you to Matthew Bliss for editing and production of this episode. If you'd like him to edit your podcast, send an email to business@mbpod.com or head to https://www.mbpod.com/.

#pakistan #accaatx #bestpassratesinireland

Mentioned in this episode:

Get your Audio Revision for the 2026 ACCA Exams

]]>Learn how the esteemed Muhammad Ilyas navigated his way through the Irish ATX paper as interviewed by the equally highly esteemed fellow country man Rameez Javed

Thank you for listening to Study For Tax in your Coffee Break! If you enjoyed the episode, make sure to leave a rating and review on your Podcast platform and share it with others to let them know you enjoyed the podcast.

*

Thank you for listening to Study For Tax in your Coffee Break! If you enjoyed the episode, make sure to leave a rating and review on your Podcast platform and share it with others to let them know you enjoyed the podcast.

To improve your study for the ACCA ATX Exams this year, head to Paula Byrne's website to purchase the ACCA ATX IRL Revision Book for Exams in 2025 and Tax Conditions - the Spoken Word for audio-based revision.

Thank you to Matthew Bliss for editing and production of this episode. If you'd like him to edit your podcast, send an email to business@mbpod.com or head to https://www.mbpod.com/.

#pakistan #accaatx #bestpassratesinireland

Mentioned in this episode:

Get your Audio Revision for the 2026 ACCA Exams

]]>363b3bc4-561c-4bce-970d-61039d456305Tue, 11 Jul 2023 08:31:00 +000017:53falsefull2424Learn how the esteemed Muhammad Ilyas navigated his way through the Irish ATX paper as interviewed by the equally highly esteemed fellow country man Rameez Javed #pakistan #accaatx #bestpassratesinirelandPartnershipsPartnershipsNo new taxes involved in partnerships - its the application of our already very well known taxes that is being challenged.

*

Thank you for listening to Study For Tax in your Coffee Break! If you enjoyed the episode, make sure to leave a rating and review on your Podcast platform and share it with others to let them know you enjoyed the podcast.

To improve your study for the ACCA ATX Exams this year, head to Paula Byrne's website to purchase the ACCA ATX IRL Revision Book for Exams in 2025 and Tax Conditions - the Spoken Word for audio-based revision.

Thank you to Matthew Bliss for editing and production of this episode. If you'd like him to edit your podcast, send an email to business@mbpod.com or head to https://www.mbpod.com/.

Mentioned in this episode:

Get your Audio Revision for the 2026 ACCA Exams

]]>No new taxes involved in partnerships - its the application of our already very well known taxes that is being challenged.

*

Thank you for listening to Study For Tax in your Coffee Break! If you enjoyed the episode, make sure to leave a rating and review on your Podcast platform and share it with others to let them know you enjoyed the podcast.

To improve your study for the ACCA ATX Exams this year, head to Paula Byrne's website to purchase the ACCA ATX IRL Revision Book for Exams in 2025 and Tax Conditions - the Spoken Word for audio-based revision.

Thank you to Matthew Bliss for editing and production of this episode. If you'd like him to edit your podcast, send an email to business@mbpod.com or head to https://www.mbpod.com/.

Mentioned in this episode:

Get your Audio Revision for the 2026 ACCA Exams

]]>afca59c2-18ff-4440-95d5-1f9d27b4ed7eFri, 12 May 2023 10:44:00 +000010:01falsefull2323No new taxes involved in partnerships - its the application of our already very well known taxes that is being challengedEmployee Share AwardsEmployee Share AwardsEmployee share incentive schemes can be an effective way of offering tax savings to employees in addition to encouraging employee participation and support.

Thank you for listening to Study For Tax in your Coffee Break! If you enjoyed the episode, make sure to leave a rating and review on your Podcast platform and share it with others to let them know you enjoyed the podcast.

Click here to grab your ideal audio revision material for Tax Conditions for this year.

Mentioned in this episode:

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]]>Employee share incentive schemes can be an effective way of offering tax savings to employees in addition to encouraging employee participation and support.

Thank you for listening to Study For Tax in your Coffee Break! If you enjoyed the episode, make sure to leave a rating and review on your Podcast platform and share it with others to let them know you enjoyed the podcast.

Click here to grab your ideal audio revision material for Tax Conditions for this year.

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]]>966ef552-433e-4300-b3d4-24a3c8a3dfe7Mon, 01 May 2023 19:12:00 +000011:12falsefull2222Employee share incentive schemes can be an effective way of offering tax savings to employees in addition to encouraging employee participation and support.Chinese students and Irl ATXChinese students and Irl ATXLearn how the fabulous Yue Luo navigated her way through the extremely tough Irish ATX exam as interviewed by the equally fabulous Jessica Yang.

Thank you for listening to Study For Tax in your Coffee Break! If you enjoyed the episode, make sure to leave a rating and review on your Podcast platform and share it with others to let them know you enjoyed the podcast.

To improve your study for the ACCA ATX Exams this year, head to Paula Byrne's website to purchase the ACCA ATX IRL Revision Book for Exams in 2025 and Tax Conditions - the Spoken Word for audio-based revision.

Thank you to Matthew Bliss for editing and production of this episode. If you'd like him to edit your podcast, send an email to business@mbpod.com or head to https://www.mbpod.com/.

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]]>Learn how the fabulous Yue Luo navigated her way through the extremely tough Irish ATX exam as interviewed by the equally fabulous Jessica Yang.

Thank you for listening to Study For Tax in your Coffee Break! If you enjoyed the episode, make sure to leave a rating and review on your Podcast platform and share it with others to let them know you enjoyed the podcast.

To improve your study for the ACCA ATX Exams this year, head to Paula Byrne's website to purchase the ACCA ATX IRL Revision Book for Exams in 2025 and Tax Conditions - the Spoken Word for audio-based revision.

Thank you to Matthew Bliss for editing and production of this episode. If you'd like him to edit your podcast, send an email to business@mbpod.com or head to https://www.mbpod.com/.

Mentioned in this episode:

Get your Audio Revision for the 2026 ACCA Exams

]]>64a9c36f-d373-4a72-be97-ab9d6f41386cMon, 23 Jan 2023 12:58:00 +000021:13falsefull2121Learn how the fabulous Yue Luo navigated her way through the extremely tough Irish ATX exam as interviewed by the equally fabulous Jessica Yang.New Professional and ethics marks for the ATX exam.New Professional and ethics marks for the ATX exam.Fellow celt and UK expert ATX lecturer, the fabulous Aileen Edgar, very kindly jumped on my podcast to share her views of the new Professional and Ethics marks which are new for 2023 exams.

Thank you for listening to Study For Tax in your Coffee Break! If you enjoyed the episode, make sure to leave a rating and review on your Podcast platform and share it with others to let them know you enjoyed the podcast.

Click here to grab your ideal audio revision material for Tax Conditions for this year.

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]]>Fellow celt and UK expert ATX lecturer, the fabulous Aileen Edgar, very kindly jumped on my podcast to share her views of the new Professional and Ethics marks which are new for 2023 exams.

Thank you for listening to Study For Tax in your Coffee Break! If you enjoyed the episode, make sure to leave a rating and review on your Podcast platform and share it with others to let them know you enjoyed the podcast.

Click here to grab your ideal audio revision material for Tax Conditions for this year.

Mentioned in this episode:

Get your Audio Revision for the 2026 ACCA Exams

]]>16191f73-3397-494c-9fd6-9b3b0e8b9fa4Sun, 15 Jan 2023 18:31:00 +000014:57falsefull2020Fellow celt and UK expert ATX lecturer, the fabulous Aileen Edgar, very kindly jumped on my podcast to share her views of the new Professional and Ethics marks which are new for 2023 exams.ReorgansiationsReorgansiationsThis is a taster of Reorganisations.  

It's important that you acquire the only ACCA/ CPA approved tax material, to give yourself the best chance of passing these exams.   Contact ann.donegan@griffith.ie  to obtain your copy. 

ALso worth noting that I have a 81% pass rate so if you want the very best chance sign up with me.

Thank you for listening to Study For Tax in your Coffee Break! If you enjoyed the episode, make sure to leave a rating and review on your Podcast platform and share it with others to let them know you enjoyed the podcast.

Click here to grab your ideal audio revision material for Tax Conditions for this year.

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]]>This is a taster of Reorganisations.  

It's important that you acquire the only ACCA/ CPA approved tax material, to give yourself the best chance of passing these exams.   Contact ann.donegan@griffith.ie  to obtain your copy. 

ALso worth noting that I have a 81% pass rate so if you want the very best chance sign up with me.

Thank you for listening to Study For Tax in your Coffee Break! If you enjoyed the episode, make sure to leave a rating and review on your Podcast platform and share it with others to let them know you enjoyed the podcast.

Click here to grab your ideal audio revision material for Tax Conditions for this year.

Mentioned in this episode:

Get your Audio Revision for the 2026 ACCA Exams

]]>d2e4fb93-2658-4571-84d7-2503b9f5fafaSun, 16 Oct 2022 17:01:00 +000012:59falsefull1919This is a taster of Reorganisations. It's important that you acquire the only ACCA/ CPA approved tax material, to give yourself the best chance of passing these exams. Contact ann.donegan@griffith.ie to obtain your copy. ALso worth noting that I have a 81% pass rate so if you want the very best chance sign up with meClose CompaniesClose CompaniesClose companies - students love or hate.

You must go through the pain of learning off all the tax consequences of the difference transactions.  Only then can you love this topic!

For further information see the only approved ACCA Irish ATX textbook available from ann.donegan@griffith.ie.

Thank you for listening to Study For Tax in your Coffee Break! If you enjoyed the episode, make sure to leave a rating and review on your Podcast platform and share it with others to let them know you enjoyed the podcast.

Click here to grab your ideal audio revision material for Tax Conditions for this year.

]]>Close companies - students love or hate.

You must go through the pain of learning off all the tax consequences of the difference transactions.  Only then can you love this topic!

For further information see the only approved ACCA Irish ATX textbook available from ann.donegan@griffith.ie.

Thank you for listening to Study For Tax in your Coffee Break! If you enjoyed the episode, make sure to leave a rating and review on your Podcast platform and share it with others to let them know you enjoyed the podcast.

Click here to grab your ideal audio revision material for Tax Conditions for this year.

]]>55e1d40c-7e0c-44b6-b240-df0bcf0e2829Sun, 18 Sep 2022 11:31:00 +000021:42falsefull1818Close companies - students love or hate. You must go through the pain of learning off all the tax consequences of the difference transactions. Only then can you love this topic! For further information see the only approved ACCA Irish ATX textbook available from ann.donegan@griffith.ieA military approach to the professional accountancy exams with Commandant Seamus O SullivanA military approach to the professional accountancy exams with Commandant Seamus O SullivanSeamus joined the army as young man, working his way up the ranks to Commandant. At age 56 he retired.  Encouraged by Mrs O' Sullivan Seamus decided to embark on the professional accountancy route.  

.He approached this like a military campaign. He shares his tactics here,

Enjoy!

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]]>Seamus joined the army as young man, working his way up the ranks to Commandant. At age 56 he retired.  Encouraged by Mrs O' Sullivan Seamus decided to embark on the professional accountancy route.  

.He approached this like a military campaign. He shares his tactics here,

Enjoy!

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]]>ba962d16-406f-4806-abba-3a5f08d7ca48Wed, 03 Aug 2022 11:19:00 +000035:51falsefull1717Seamus joined the army as young man, working his way up the ranks to Commandant. At age 56 he retired. Encouraged by Mrs O' Sullivan Seamus decided to embark on the professional accountancy route. .He approached this like a military campaign. He shares his tactics here, Enjoy!Residency TaxResidency TaxAnother very examinable area in an advanced tax exam is residency tax. This episode looks at some of the trickier rules. To order the only ACCA and CPA approved Irish tax text books: https://www.griffith.ie/faculties/griffith-professional-accountancy/order-books

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]]>Another very examinable area in an advanced tax exam is residency tax. This episode looks at some of the trickier rules. To order the only ACCA and CPA approved Irish tax text books: https://www.griffith.ie/faculties/griffith-professional-accountancy/order-books

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]]>e2073eb2-84fa-45f1-bcbe-88714a59b315Mon, 02 May 2022 15:58:00 +000015:39falsefull1616Another very examinable area in an advanced tax exam is residency tax. This episode looks at some of the trickier rules. To order the only ACCA and CPA approved Irish tax text books: https://www.griffith.ie/faculties/griffith-professional-accountancy/order-booksVAT on PropertyVAT on PropertyWhats not to love about VAT on property? Once we master the fundamentals the rest falls into place.

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]]>Whats not to love about VAT on property? Once we master the fundamentals the rest falls into place.

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]]>d04e2237-7771-4969-85eb-9a4d3640c9daFri, 08 Apr 2022 18:07:00 +000021:50falsefull1515Whats not to love about VAT on property? Once we master the fundamentals the rest falls into place.Transfer of a FarmTransfer of a FarmThis area of the syllabus has been somewhat overlooked by the ACCA ATX examiner. We had a full blown question in June 2017 and a small Agricultural Relief aspect in a Trust question in June 2021.

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]]>This area of the syllabus has been somewhat overlooked by the ACCA ATX examiner. We had a full blown question in June 2017 and a small Agricultural Relief aspect in a Trust question in June 2021.

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]]>b8456a23-c270-4793-9dbf-c96b9a184cd7Fri, 19 Nov 2021 17:06:00 +000021:13falsefull1414This area of the syllabus has been somewhat overlooked by the ACCA ATX examiner. We had a full blown question in June 2017 and a small Agricultural Relief aspect in a Trust question in June 2021.Deirdre Cogan - not only the best SBR lecturer in Ireland but also a farm manager.Deirdre Cogan - not only the best SBR lecturer in Ireland but also a farm manager.Deirdre shares her secrets and gives us an insight into SBR.

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]]>Deirdre shares her secrets and gives us an insight into SBR.

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]]>3d9b7192-1b0b-4832-8f9d-4f2fd81de5d2Mon, 08 Nov 2021 11:48:00 +000012:15falsefull1313Deirdre shares her secrets and gives us an insight into SBR.Mr ACCA himself, Mr. Reg Callanan chats about how to approach the ACCA exams.Mr ACCA himself, Mr. Reg Callanan chats about how to approach the ACCA exams.Reg has over 40 years experience lecturing ACCA and is one of the founding directors of Griffith College. Reg is one of the most highly respected lecturers in Ireland and keeps us all on our toes to ensure we deliver top quality lectures. In this podcast Reg chats about how students should approach the ACCA exams.

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]]>Reg has over 40 years experience lecturing ACCA and is one of the founding directors of Griffith College. Reg is one of the most highly respected lecturers in Ireland and keeps us all on our toes to ensure we deliver top quality lectures. In this podcast Reg chats about how students should approach the ACCA exams.

Mentioned in this episode:

Get your Audio Revision for the 2026 ACCA Exams

]]>59d4d088-febd-47ad-b04c-a7e6dab0efa6Tue, 12 Oct 2021 17:06:00 +000018:25falsefull1212Reg has over 40 years experience lecturing ACCA and is one of the founding directors of Griffith College. Reg is one of the most highly respected lecturers in Ireland and keeps us all on our toes to ensure we deliver top quality lectures. In this podcast Reg chats about how students should approach the ACCA exams.Principle Private Residence Relief (PPR Relief)Principle Private Residence Relief (PPR Relief)This episode looks at the when PPR relief applies and when it doesn't!

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]]>This episode looks at the when PPR relief applies and when it doesn't!

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]]>dd536f2f-9e8b-491c-b599-255249ca0a35Wed, 22 Sep 2021 15:38:00 +000009:07falsefull1111This episode looks at the when PPR relief applies and when it doesn't!Chat with Patrick McMahon 'Mr 90% CPA'Chat with Patrick McMahon 'Mr 90% CPA'Patrick shares his study tips and approach to the CPA Advanced Tax Strategy exam.

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]]>Patrick shares his study tips and approach to the CPA Advanced Tax Strategy exam.

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]]>153c00cc-84b0-4453-af06-c96cccdcc6efTue, 14 Sep 2021 19:33:00 +000014:24falsefull1010Patrick shares his study tips and approach to the CPA Advanced Tax Strategy exam.James Perry shares his secrets....well some of them!!James Perry shares his secrets....well some of them!!Mentioned in this episode:

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]]>Mentioned in this episode:

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]]>8629f17c-920c-4f67-8610-403189e07e4dSat, 31 Jul 2021 08:48:24 +000014:23falsefull99James specialises in helping students pass professional accountancy exams and is very successful at doing so. Clarice Tighe on her fabulous ATX results June 2021Clarice Tighe on her fabulous ATX results June 2021Clarice a very high achieving ATX student shares her 'funky' secrets with us.

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]]>Clarice a very high achieving ATX student shares her 'funky' secrets with us.

Mentioned in this episode:

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]]>744a62be-e749-4212-bfae-bfbd595af1aaMon, 19 Jul 2021 15:26:00 +000013:29falsefull88Clarice a very high achieving ATX student shares her 'funky' secrets with us.Katie is awaiting her ATX results and shares her journey with us.Katie is awaiting her ATX results and shares her journey with us.Mentioned in this episode:

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]]>Mentioned in this episode:

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]]>eeee62f7-159e-49f9-aef2-d640b53bb011Fri, 16 Jul 2021 12:04:37 +000012:23falsefull77Katie is awaiting her ACCA ATX results and shares her journey with us. I was very interested in her approach. By the time Katie walked into the exam hall she totally 'owned' the exam. UPDATE...as expected Katie passed!!! Capital Taxes and Personally Held AssetsCapital Taxes and Personally Held AssetsStudents often overlook the area of personally held assets ...at their peril.

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]]>Students often overlook the area of personally held assets ...at their peril.

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]]>b32c0b47-80d4-4278-899f-fdcef0844ec0Sat, 05 Jun 2021 07:32:00 +000007:52falsefull66Students often overlook the area of personally held assets ...at their peril.Taxation of a Discretionary TrustTaxation of a Discretionary TrustThis episode looks at the taxation implications of a discretionary trust. A discretionary trust is one where the trustees have complete discretion over the assets including when they will appoint the assets to the beneficiaries.

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]]>This episode looks at the taxation implications of a discretionary trust. A discretionary trust is one where the trustees have complete discretion over the assets including when they will appoint the assets to the beneficiaries.

Mentioned in this episode:

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]]>ce332601-3d03-462f-8692-825fc2dde38cSun, 09 May 2021 18:39:00 +000008:49falsefull55This episode looks at the taxation implications of a discretionary trust. A discretionary trust is one where the trustees have complete discretion over the assets including when they will appoint the assets to the beneficiaries.Taxation treatment of both pension investment and withdrawalTaxation treatment of both pension investment and withdrawalThis episode attempts to demystify the taxation of pensions.

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]]>This episode attempts to demystify the taxation of pensions.

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]]>2f4eb693-214f-45e6-bbaf-fb40c668dd27Sun, 02 May 2021 18:36:00 +000028:27falsefull44This episode attempts to demystify the taxation of pensions.Revenue Audit and implications of paying employees cash in handRevenue Audit and implications of paying employees cash in handRevenue audit questions invariably include the issue of not processing an 'employee' through a payroll system and therefore not paying their taxes over to Revenue. What are the consequences of this?

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]]>Revenue audit questions invariably include the issue of not processing an 'employee' through a payroll system and therefore not paying their taxes over to Revenue. What are the consequences of this?

Mentioned in this episode:

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]]>d548a024-8777-49d7-9af3-7b322f343f50Thu, 22 Apr 2021 12:52:00 +000013:04falsefull33Revenue audit questions invariably include the issue of not processing an 'employee' through a payroll system and therefore not paying their taxes over to Revenue. What are the consequences of this?CGT OffsetCGT OffsetA very examinable little rule thats often forgotten or not used correctly by students.

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]]>A very examinable little rule thats often forgotten or not used correctly by students.

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]]>03583dd8-140b-4a03-b50c-524297a0ab3aSun, 18 Apr 2021 09:34:00 +000006:12falsefull22A very examinable little rule thats often forgotten or not used correctly by students.Marginal Relief and Retirement ReliefMarginal Relief and Retirement ReliefAn often forgotten but examinable relief. This is not a difficult relief. However, students tend to forget to test for this, loosing valuable marks.

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]]>An often forgotten but examinable relief. This is not a difficult relief. However, students tend to forget to test for this, loosing valuable marks.

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]]>b781e856-c57b-4fe7-be1d-799683379cd1Fri, 09 Apr 2021 08:25:00 +000007:51falsefull11An often forgotten but examinable relief. This is not a difficult relief. However, students tend to forget to test for this, loosing valuable marks.Study For Tax In Your Coffee Break (Trailer)Study For Tax In Your Coffee Break (Trailer)Mentioned in this episode:

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]]>Mentioned in this episode:

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]]>35e12fb3-0816-47e2-8188-875c03ff3230Thu, 08 Apr 2021 19:46:48 +000001:37falsetrailerDisclaimer: The information in this podcast is intended as an exam revision guide only. While every care is taken to ensure accuracy of information contained in this article, Paula Byrne does not accept responsibility for errors or omissions howsoever arising. Email paula@paulabyrne.ie