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Locating a UK Business to ROI - Irish Tax Considerations

Locating a UK Business to ROI - Irish Tax Considerations

Session

2 Jul 2024

11:30 AM ‐ 12:45 PM

With a SmartPlan £243

With a Season Ticket £270

Standard price £360

All prices exclude VAT
Level
Update: Requires no prior subject knowledge
CPD
1.25 hours
Group bookings
email us to discuss discounts for 5+ delegates

Introduction

The Irish tax system is sophisticated for those who are looking to register a limited company in the Republic of Ireland.

This interactive virtual classroom session is aimed at accountants advising UK businesses on setting up a presence in the Republic of Ireland.

It will deal specifically with the Irish tax considerations for locating a UK business to Ireland.

What You Will Learn

This live and interactive session will cover the following:

  • When is a company an Irish tax resident?
  • The relevance of the Residence article in the Ireland / UK Double Tax Treaty
  • How does a company avail of the 12.5% Irish corporation tax rate?
  • What is meant by trading for corporation tax purposes?
  • What is the difference in the tax treatment of setting up an Irish branch of a UK company v incorporating a new Irish company?
  • Other relevant Irish taxes:
    • VAT
    • Payroll taxes
    • Relevant Contracts Tax
    • Customs

Recording of live sessions: Soon after the Learn Live session has taken place you will be able to go back and access the recording - should you wish to revisit the material discussed.