Gift & Inheritance Tax Planning Techniques in the ROI - Utilising Business & Agricultural Relief Effectively

Introduction

This new virtual classroom seminar will provide insight into the real-world application of gift and inheritance tax (Capital Acquisitions Tax) planning techniques, with particular focus on the effective use of business and agricultural relief.

In a landscape where tax authorities are increasingly scrutinising claims and structural planning, professionals must ensure their strategies are robust, up to date, and defensible.

Expert speaker Derek Andrews will explore complex planning scenarios, emerging trends in CAT relief interpretation, and provide clarity on areas where Revenue guidance is limited.

Utilising real-world examples, recent Appeal Commissioner decisions, and strategic approaches to issues such as company valuations and the treatment of cash and non-trading assets, this session will equip you with the tools to navigate this evolving area with confidence.

Missing a detail or misinterpreting relief criteria can have significant financial and legal consequences for clients. This session is designed to help you avoid common pitfalls while unlocking opportunities for tax-efficient wealth transfer.

This session is aimed at accountants, legal practitioners, private wealth advisors, and corporate advisors involved in succession planning and wealth transfer in the Republic of Ireland. Many themes may also be of interest to Northern Ireland and/or UK advisors whose clients have ROI assets.

What You Will Learn

This live and interactive session will cover the following:

• How to apply CAT Business Relief in complex or group company structures
• Planning with Agricultural Relief - eligibility, timing, and asset classification
• Common pitfalls that invalidate relief claims - and how to avoid them
• The impact of non-trading assets and excess cash on Business Relief
• Strategic use of share buybacks to manage inheritance tax liabilities
• Considerations in company valuations for CAT planning purposes
• Treatment of interest-free loans and gifts under current rules
• Practical insights from recent Appeal Commissioner decisions

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.