Speakers
- Finola O'Hanlon, SolicitorDetails
Information
Certificates of completion will be available to download from the CPD hub once the webinar is viewed in full.
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- 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?