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Use the columns to your right to ask any questions you have having worked through the Tax (ROI) material.  Please ensure you detail the session and question number so we can prepare a response and address it during the AMA.  Use the upvoting button so we can identify which questions you deem as the most important.

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Use the columns to your right to ask any questions you have having worked through the Tax (ROI) material.  Please ensure you detail the session and question number so we can prepare a response and address it during the AMA.  Use the upvoting button so we can identify which questions you deem as the most important.

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(Please note; this is not a revision session and full question calculations will not be worked through).

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Company losses -single company how to allocate please

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Hi - can you please run through the best way to lay out tax adjusted profit part of question 1 - using Proctoru - a worked example would be great - Thanks

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Hi - can you please run through the best way to lay out tax adjusted profit part of question 1 - using Proctoru - a worked example would be great - Thanks

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If you are living in ireland and have to work in northern ireland as part of work is this deemed occupancy under the 4 years in state or is it deemed to be forerign occupancy (outside of ireland)

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Could you give us a list of the ways shares could be asked (buy in 2000 and subsequent RI,BI etc.), retirement relief, (to a child and not a child) entrepreneur relief, turning from sole trader to a company, selling shares in your own company , what else is there?

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Could you give us a list of the ways shares could be asked (buy in 2000 and subsequent RI,BI etc.), retirement relief, (to a child and not a child) entrepreneur relief, turning from sole trader to a company, selling shares in your own company , what else is there?

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Why is LIF not applied to the annuity in the solution?

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CAT: How do you calculate the value of shares relevant to business property

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When calculating the cgt why do you multiply the Austrian tax by 75%

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why is not retirement relief applied? it understand they are shares   of a holding  company of  trading companies (family  company) 2 bothers control it. He has more than 20%...

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Why is there additional CAT of 33% payable? The company has agreed to pay any tax due, would this not just be the €1,485?

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Employer pension contributions - Addback Qs

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Employer pension contributions - Addback Qs

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Solutions differ on when we have to spread special contribution over a number of years. E.g. Autumn 2014 v Autumn 2016.

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Sec B Q19 Practice Paper

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Is Group A threshold €320,000 as per book/ notes or €310,000 as per past paper solutions?

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Is Group A threshold €320,000 as per book/ notes or €310,000 as per past paper solutions?

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Why is retirement relief sometimes just a 10% rate of CGT and other times there is a deduction for chargeable assets AND a 10% rate, as in this q?

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Can you explain the Participation Exemption. Reference Autumn 2017 Q1 B

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Can you explain the Participation Exemption. Reference Autumn 2017 Q1 B

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For P&L items that have no note attached, is it's inclusion and explanation required? If so, for allowable expenses like wages, is 'trading expense' , followed by nil figure in add backs sufficient? Also, for non allowable expenses  without notes attached, is explanation required for their inclusion e.g. client entertainment

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For P&L items that have no note attached, is it's inclusion and explanation required? If so, for allowable expenses like wages, is 'trading expense' , followed by nil figure in add backs sufficient? Also, for non allowable expenses  without notes attached, is explanation required for their inclusion e.g. client entertainment

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current account overdraft interest is allowed as an expense. I was of the belief that all penalties/fines/interest are not allowed i.e. add back

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UK dividends are taxed at 12.5%. Should they not be taxed at 25%, being assessed at Case III ?

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In calculating PPR relief, why is period of occupation 9.5 years? Should this be 10.5 years ( 7 months in 2007, 9 years (excluding the 2 non-exempt years in Ireland), and 11 months in 2019. This totals 10.5 years occupation, solution says 9.5 years. And should period of ownership be 12.5 years instead of 11.5

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For the group relief claims, how do we decide which company to offset the loss for first?

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Q1 aut 2019 note 7. Do we always have to pay WHT on patent royalties ?Thanks

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Can you please go through the loss relief allocations it is really confusing.

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Summer 2018 q4 part c. Tim jones is associate and company is required to deduct IT on loan. In q 2 aut 2019 in relation to the college fees of an associate company deducts WHT . Can you please go through distinction in WHT and IT in these cases and how we know which to apply.

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Q3 a. Summer 2018.  The value of the business is 1.2m, the gain is calculated on the 1.1m of land and buildings.  How is the 100k difference accounted for ?

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Can you go through the marginal relief for Revised Entrepreneur Relief when it is clawed back?

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Can you go through the marginal relief for Revised Entrepreneur Relief when it is clawed back?

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Hi, could you please outline the main differences between the definition of Chargeable business assets for RER relief, and for Retirement Relief? Thank you

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PPR relief- your PPR is in Dublin, you go and work in Galway for 5 years (so 4/5 years would be qualifying) but then travel for a year before returning to your PPR, is all the time in Galway non qualifying?

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PPR relief- your PPR is in Dublin, you go and work in Galway for 5 years (so 4/5 years would be qualifying) but then travel for a year before returning to your PPR, is all the time in Galway non qualifying?

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Loss relief part (b) of Q4 - Question Bank  (AUSTRALIAN HOLIDAYS)

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Loss relief part (b) of Q4 - Question Bank  (AUSTRALIAN HOLIDAYS)

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Can you quickly run through where the figures in the Loss memo are coming from? I understand the steps 1 - 5, it is just the actual figures I am getting lost

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Purely for the purposes of CAP2 Tax Exam, will we be using the updated budget figures from November 2019 i.e. increased CAT brackets and increased Stamp Duty Rates or does the old rates apply?

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Purely for the purposes of CAP2 Tax Exam, will we be using the updated budget figures from November 2019 i.e. increased CAT brackets and increased Stamp Duty Rates or does the old rates apply?

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What are essential parts of CAP 1 Tax to know for those doing modular , as exam is a month after?

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What are essential parts of CAP 1 Tax to know for those doing modular , as exam is a month after?

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Says that limitation on relief of deferring a gain is that liabilities taken over are treated as cash unless full consideration consists of shares. However, if consideration didn't consist of shares in exchange for assets of business , the gain would not be able to be deferred in the first place?

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Is Share Buyback examinable? I can't find any notes on it in the slides but there is a question on it in the Question Pack (Q11).

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CGT Computation: Why is the gain on shares €4,568? And the gain on investment property €28,370?

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Do we always round down in SD? Summer 18 q2(c) shares

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Is there a threshold on the amount of relief you can get from agri or business relief? (e.g. 90% of market value/taxable value up to €3m) Or is it unlimited as long as you satisfy the criteria?

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Q1) Why is there a CGT liability arising for Margaret even though there is no consideration transferred from Katherine?

Q2) Where did 53 years come from when calculating the PPR Relief? Should this be 43 years (1977-2019) plus the one year seeing as house was occupied by owner at one point?

Thank you

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The shares of the irish incorporated company are the only part taxed for CAT from Patricia to Hugo, was there any bearing on the fact that the shares were for a listed company?

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I see that in the examiners reports they are saying students often don't lay out answers in the requested 'memo' format , what criteria do you need to meet to do so?

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I see that in the examiners reports they are saying students often don't lay out answers in the requested 'memo' format , what criteria do you need to meet to do so?

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Will it be possible to take toilet breaks/ to use a calculator in the exam?

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Autumn 2014 Q1 loss relief 9 month period vs 12 month period. Case V income from same question I don't understand the 5 months/12 months

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Autumn 2014 Q1 loss relief 9 month period vs 12 month period. Case V income from same question I don't understand the 5 months/12 months

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Summer 2014 Q3 part C - why was the 40k for sinead not taken into account when computing her CAT?

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Summer 2014 Q3 part C - why was the 40k for sinead not taken into account when computing her CAT?

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For Charlie why was the 155 inherited from his parents not taken into account.

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Why is the loss relief of €85,000 not apportioned between CYCLE CLUB & CYCLE PROPERTY?

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can you please go through this transfer of a business to a company - the goodwill calculation. the rationale for liabilities taken over being treated as cash consideration - I just don't understand it. Thanks

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Autumn 2017 - Q1 E  how long does the disponer have to hold shares for prior to disposal ? solution says 2 years i thought i read in another question it was 5 years - is there a difference in time for gift or inheritance? Thank you

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Is it Ok to abbreviate through your answer ? Do spelling mistakes matter ? As typing not my strong point? Thanks

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There is no note on the interest income - do we always need to make an assumption that this is Case III income received gross?

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in summer 2019 Q4 Part B, Business relief is claimed on part B(II){LOUTH mark to ryan} and not Part A (I) {OHARE to Emma}. Why is that so? Is it because of the fact that the company paid on behalf of Emma? or is it because the gift was cash?

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in Q3 of the question bank the professional fees are not deducted. Can you explain why? Do you always exclude fees on purchases pre-1974?

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Can the annual exemption be used with de minimus? e.g. proceeds €3810, cost €1000. De minimus gain €1270, offset by annual exemption, no CGT liability.

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When given a question which is required to be in memo/ email format, but is split across multiple answer boxes, do the memo format and sign-off need to be included in each answer box?

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When given a question which is required to be in memo/ email format, but is split across multiple answer boxes, do the memo format and sign-off need to be included in each answer box?

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When a person is eligible to claim Retirement relief and Revised Entrepreneur. They claim the revised entrepreneur relief and the lifetime limit of 1 million for Revised Entrepreneur Relief is completely wiped out OR just  reduced by the amount that was exempt under Retirement relief?

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Can you please go through timing - should  20 mins still be used as reading time?

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Can you a question on VAT charge on property

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canyou do a question on the interest paid by co to director ,  how to calculate the 13%  and whats does it mean?

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Can you do a question on capital allowance on intangibles please?

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can you do a question on where the person recieves a mix of ag and non asset and hot to account the cost/consideration paid.

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in the slides, it says the emplyment and duties outside ireland is deemed occupation. is it restrict to employment abroad only? doesnt include visiting ?

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if proceed from 3rd party sale is less than 750k , but there's a investment property, do we still need to calculate the relief portion?

what if the sale proceed is greater than 750k , how do we account it? do not get Retirement relief?

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Do all criteria must be met in order to get the relief?

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can you a example on secured on property with limited interest? please.

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Why is the SGE sometimes taken from the Group Threshold 'prior used', and sometimes not?