This class was created by Brainscape user Sarah Mahady. Visit their profile to learn more about the creator.
By:
Sarah Mahady
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Decks in this class (18)
Ethics & VAT
What are the five principles of t...,
What does the principle of integr...,
What does the principle of object...
63
cards
PAYE & BIK
What is a preferential loan,
How is a preferential loan treate...,
When is a loan not considered a p...
9
cards
Stamp Duty
What is stamp duty,
What is a legal instrument and ca...,
What are examples of transactions...
26
cards
Income Tax
What are the different income cat...,
What are the income categories un...,
What are 4 common tax exemptions ...
70
cards
Income Tax: EIIS, Share Option Schemes, Married Couples (Marriage, Death & Separation)
What is the employment investment...,
What benefit does eiis provide to...,
How does the tax relief under eii...
50
cards
Income Tax: Administration and Procedures
When does revenue issue a notice ...,
What can a taxpayer do if they di...,
Under what conditions can a taxpa...
60
cards
Capital Gains Tax (CGT)
What triggers capital gains tax c...,
What is principal private residen...,
How do you qualify for ppr relief...
60
cards
Capital Gains Tax (CGT): RER; Transfer of a business to a company; Acquisition by a company of its own shares
What is the revised entrepreneur ...,
What are the criteria for a relev...,
What constitutes a qualifying bus...
35
cards
Capital Gains Tax (CGT): Retirement Relief
What is retirement relief and who...,
What types of disposals can quali...,
How does the amount of retirement...
23
cards
Capital Acquisitions Tax (CAT): Introduction; Gifts & Inheritances; Computation; Territorial Scope
When does capital acquisitions ta...,
What are key exemptions from cat ...,
What is the 5 year rule for cat i...
39
cards
Capital Acquisitions Tax (CAT): Reliefs & Limited Interests
What is agricultural relief under...,
How is a farmer defined for the p...,
What borrowings are considered wh...
43
cards
Capital Acquisitions Tax (CAT): Exemptions, CGT/CAT Offset, CAT Administration
What is the small gift exemption ...,
How does the relationship of a de...,
Under what conditions is an inher...
26
cards
Corporation Tax (CT): Introduction; Residence of Companies; Double Taxation Relief; CbC Reporting and Transfer Pricing
What is the purpose of ireland s ...,
Under what conditions can compani...,
In what circumstances do the coun...
52
cards
Corporation Tax (CT): Specified Intangible Assets; Research and Development
How is depreciation for machinery...,
How can amortization for intangib...,
What is the tax relief available ...
41
cards
Corporation Tax (CT): Payments Groups and Loss Groups
When are companies considered mem...,
What is a corporation tax group,
What is a payments group
48
cards
Corporation Tax (CT): Company capital gains, participation exemption, capital gains group, transfer pricing and pre-entry losses
1
cards
Corporation Tax (CT): Close Companies and Close Company Consequences
What are close companies and how ...,
How do close companies relate to tax,
What is the definition of a close...
59
cards
Corporation Tax (CT): Investment Companies
What is an investment company,
What types of income are usually ...,
What types of income could an inv...
24
cards
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Tax
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