CAP2 - Taxation - CAT & CGT
Course Summary
Aidan is a full-time tax lecturer, author, examiner, and founder of TaxExams.ie, and founder of an award winning Talking Tax podcast.
Student will have access to the LIVE FULL DAY Corporation Tax / Income Tax / VAT on 17.05.2025 along with ADDITIONAL NOTES and ADDITIONAL CAP2 Recordings.
Past exam papers from ACA CAP 2 Taxation will be completed covering the entire course.
CAPITAL ACQUISITIONS TAX
Introduction
Terminology
Charge to Tax
Non-Domiciled Individuals
Group Thresholds
Small Gift Exemption
Spousal Exemption
Entitled in Possession
Calculating the Tax
Gift Splitting
Life / Limited Interests
Dwelling House Exemption
Contesting Benefits
Inheritances taken by a Parent
Surviving Spouse Relief
Gift to Oneself
Free Use of Property
Support of Disposers Child
Favorite Niece / Nephew
CAT / CGT Offset
Administration
Agricultural Relief
Business Relief
CAPITAL GAINS TAX
CGT and Residency / Ordinary residency / Domicile / Temporary Non Residence
Double Taxation Relief
Principal Private Residence
Capital Gain Groups anti-avoidance measures
Transfer of a Business to a Company
Retirement Relief
Revised Entrepreneur Relief
Transfer of site to a child
CGT and Shares - Rights issues / Bonus issue / B&B
Share Buy backs
CGT treatment of Employee Share Options
Session notes & recordings will be provided electronically following class.
WHO SHOULD ATTEND?
Students sitting ACA CAP 2 Taxation, or ITI examinations.
Course Curriculum
Aidan Moran
