Tax Treatment of Settlements - Finola O’Hanlon, Solicitor with O’Hanlon Tax Limited.

An immersive webinar worth 1 General CPD Hour which covers the below matters:

  • Compensation & Termination Payments
  • Tax Exemption for Employee Protection Legislation (S.192A TCA 97)
  • Payments not covered by Section 192A TCA 1997
  • Relevant Act
  • Relevant authority
  • Mediation & ‘Out of Court’ Settlements
  • Tax Implications of Sample Cases – as per Revenue Manual
  • Tax on Redundancy Payments
  • Tax Treatment of Termination Payments
  • Calculation of Years of Service
  • Basic Exemption
  • Increased Exemption
  • Standard Capital Superannuation Benefit (“SCSB”)
  • Lifetime Limit
  • Taxing the Taxable Excess
  • Firing and Re-hiring
  • Cost of Retraining
  • Top Slicing Relief
  • Revenue Approval & Notification
  • Application of the Gourley Principle
  • Tax Treatment of Legal Fees

Additional training recourses comprising of PowerPoint Presentation and papers are also provided with this online webinar.