Programme overview

About the programme

Established in 2011, Chartered Tax Consultant (CTC™) is a professional tax qualification designed and developed for accountants.

We go further than other tax qualifications - we cover international tax and accounting for tax.

The full programme is just one year in duration: start in January and complete your exams in December.
We teach you to become a solution-focused, independent thinking tax professional. You will learn to read, understand, analyse, interpret and apply legislation to tax scenarios. Our facilitated case studies and continuous assessment will give you the confidence to apply your new knowledge and skills immediately.

Programme structure

The programme is built in two stages: Applied Tax and Integrated Tax. Applied Tax covers the tax heads and Integrated Tax covers the interaction of these taxes with each other and broader areas of business.

Learning outcomes

On successful completion of this participants will be able to:
• Understand Irish tax legislation, case law and EU law;
• Interpret and apply tax law to commercial, corporate and personal transactions; 
• Effectively communicate tax issues to legal and accountancy professionals;
• Compute and review tax computations;
• Identify and assess risks around tax planning and compliance;
• Confidently research tax planning and compliance matters;
• Apply strong communication, negotiation, advocacy, listening and representation skills dealing with clients, colleagues, other professionals and Revenue; 
• Write professional, relevant, concise and reliable communications for the end user;
• Use high ethical standards into all tax engagements;
• Display empathy, objectivity and creativity around issues encountered;
• Demonstrate perceptiveness of own knowledge, values and limitations.

 Entry requirements

Applications for Applied Tax are welcome from:

  • Members of Chartered Accountants Ireland;
  • Fully qualified members of ACCA, CIMA, ICAS or ICAEW;
  • Chartered Accountants Ireland student members who have successfully completed CAP2

Fees 2020

Applied Tax: €1,795
Integrated Tax: €2,395

Assessment structure

Applied Tax: two assignments and a final exam
Integrated Tax: three assignments and a final exam

 

 Applied Tax modules

Module 1: Construction of the Legislation

Module 2: Research Skills

Module 3: Income Tax 

Assignment released

Module 4: Capital Gains Tax

Module 5: Corporation Tax

Module 6: Tax Accounting Irish GAAP

Assignment released

Module 7: Value Added Tax

Module 8: Capital Acquisitions Tax/Stamp Duty


Exam paper 1
 


Exam paper 2

Integrated Tax modules

Module 1: SMEs

Module 2: Remuneration and rewards

Module 3: Losses and charges

Assignment released

Module 4: Land and property

Module 5: Succession planning

Module 6: Individual and corporate investors

Assignment released

Module 7: International tax

Module 8: International tax/holding companies 

Module 9: Reorganisations/liquidations/sales of business

Assignment released

Module 10: Tax accounting under IFRS

Module 11: Revenue interventions update 

Module 12: Legal concepts


Exam paper 1 


Exam paper 2 

It should be noted that the Chartered Tax Consultant is a demanding course in terms of time, effort, workload and commitment. Some people may wish to consider short periods of study leave to complete assignments should their needs dictate.