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Taxation 3 (NI) 2024–2025 is the textbook for Chartered Accountants
Ireland FAE Advanced Taxation course, which focuses on a broader understanding
of the framework in which taxation operates and the interaction between taxes to
equip students with the necessary skills to advise on the taxation implications
of a range of business decisions. It is updated to Finance (No. 2) Act 2024.
Taxation 3 (NI) brings together and builds on material
studied at CA Proficiency 1 and 2 levels, focusing on three key areas: the life cycle of a business and capital taxes planning, international tax implications, and the framework for taxation, and advanced aspects of VAT. This textbook provides students with the core competencies to:
- advise on the structure and funding of a business,
from sole traders to corporate groups and the acquisition or disposal of businesses and company reorganisations;
- understand the taxation implications of business
decisions that trigger a potential liability to capital taxes, from both an
individual and a corporate perspective, and to advise on the optimal tax
outcome;
- advise on the most tax-efficient method of extracting profits from a
company, including pension contributions, company liquidation and share buybacks;
- advise on how to avoid double taxation;
- advise on the VAT implications of a change of ownership of a business and on property transactions; and
- advise on the conduct of an audit or enquiry by the HM Revenue & Customs.
For further information contact publishing@charteredaccountants.ie or telephone on (+353) 01 637 7204
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