• Capital Gains tax 
  • Date of disposal where there is a conditional contract
  • Late payment and filing of CGT: Can a surcharge arise even though the tax has been paid on time? 
  • Can a person receiving a gift have a secondary liability? 
  • Acting for a non- resident vendor: What precautions should a solicitor take before releasing the proceeds of sale: nil notice of assessment and letter of no audit 
  • Can an Irish resident solicitor who acts as agent for a non- resident vendor become subject to a tax liability?
  • Disposal of Principal Private Residence: Will the relief apply if the garden or grounds are sold after the disposal of the residence?
  • Is ownership and occupation sufficient or “ must there be some degree of permanence, some degree of continuity or some expectation of continuity”: Goodwin V Curtis 
  • Periods of absence which can be treated as a period of occupation 
  • Development land: CGT implications where on the sale of a residence, part of the gain reflects” development value” 
  • Stamp Duty reliefs and exemptions
  • LPT requirements for the vendor’s solicitor 
  • LPT: What evidence should be sought in relation to general clearance when the allowable margin does not apply? 
  • NPPR charges: Certificate of exemption/statutory declaration/ receipt: which is appropriate?