TOPICS:

• Trading income v Capital – Case law
• CGT PPR Relief
• Share Dealing
• Treatment of losses arising on commencement and cessation of a trade
• Sole Trader Incorporation
• Optimum methods to utilise loss relief
• Case I and II Capital Allowances
• How losses interact with Capital Allowances
• Farmer taxation
• Case V

** Please note that as this class is part of the full certificate programme, previous modules and assessment process may be referred to throughout. **

Key Course Details:

Location: Online via Live Stream
Time: 9am - 4pm
CPD Credit: 6 structured hours
Cost: €250 Member; €295 CPA Non-member