Format
This course will be delivered via Zoom
on Wednesday 28 May 2025 from 9.30am to 12.30pm. The Zoom link will be emailed to participants
the day before the course is due to take place.
Who should attend
- CAI members/non members providing services (e.g.
audit and tax) to investor clients holding, or to clients developing
properties located in the Private Rented Sector (PRS), multi-unit developments
such as apartments.
- Accountants in business working in the PRS,
investment funds, housing charities, and associated organisations.
- Members/non members owning a property (either as owner-occupier, or
lessor/investor) in a multi-owned development.
Course overview
Sector context and profile
Company and other law relevant to MUDs and OMCs
Finances (service charges / sinking funds)
Emerging issues / developments
International aspects
Sources of further information and
guidance
Q&A from audience
Key Learning Outcomes
By the end of this course, participants will be able to
- Understand and appreciate the current legislative and regulatory environment for multi-owned properties, such as apartments and the PRS sector;
- Understand the tax treatment of related holding structures;
- Have an awareness of relevant aspects of company law;
- Understand issues arising in the statutory audit context;
- Recognise current and upcoming trends in the sector;
- Have an awareness of emerging issues at EU and international levels;
- Appreciate the context of multi-owned properties in Ireland's housing stock;
- Access additional sources of information and guidance.
Speaker Bios
David Rouse,Housing Agency Multi-Unit
Developments Advisor
David Rouse is Multi-Unit Developments (MUDs) Advisor with the Housing
Agency.He engages with stakeholders in the MUDs sector, including representative
and professional bodies, local authorities, AHBs, State organisations, OMCs, and
residents. David’s work supports sustainability, governance, and best practice
in the sector. He is a Fellow of Chartered Accountants Ireland, and a Business
and Law graduate of UCD.
Ronan Harbourne,Partner, Audit Services, BDO
Ireland
Ronan is a partner with more than 22 years’ experience in Auditing. Ronan
leads a large multi-sector client portfolio and is heavily involved in all
aspects of delivering exceptional client service. His clients include companies
operating in the construction, property, engineering, distribution,
manufacturing, hospitality, and agri-food service sectors.Ronan has a strong
technical accounting and audit background and leads the technical training
within BDO Ireland.
Derek Henry, Partner Head of Tax, BDO Ireland
Derek has over 20 years’ experience advising organisations on a
range of different sectors on tax issues from both an Irish and international
perspective, including many large multinational companies. He has advised
clients in a variety of sectors, including property, retail, digital and
manufacturing. Derek also has significant experience in restructuring and
corporate tax planning assignments.
Particular areas of
expertise include corporate restructuring, commercial and residential property
structuring, tax-based property deals including hotels, nursing homes and
crèches.
Charlotte Cumiskey, Tax Director, BDO
Ireland
Charlotte has 10 years of experience with BDO’s tax department and has worked
across a wide range of sectors on numerous tax planning issues in that
time.
Charlotte is a Chartered
Tax Advisor specialising in real estate and construction matters, advising
domestic and international property developers and investors in all aspects of
Irish tax. She also offers advice on tax efficient structuring, capital
allowances, trading vs investment considerations and ongoing taxation
obligations including non-resident landlord withholding tax.
Legacy CPA Members
Members who joined Chartered Accountants Ireland following the amalgamation on 1 September, please continue to book on the CPA Portal here
to ensure you receive your member discount.
If you have any questions regarding this or any other CPD course or
requirements, please feel free to contact the team here or call us at (+353) 01 523 3930