Capital Gains Tax Fundamentals TITLE Lecture 1 4 hours This lecture will cover the following learning objectives:

Determine where an individual is resident, ordinarily resident or domiciled for Irish tax purposes and use this to establish the scope of the charge to Irish capital gains tax Determine whether or not there has been a disposal of an asset which gives rise to CGT Apply the CGT rules relating to valuing acquisitions and disposals Before attending this lecture, students should study the material from the following chapters of their Capital Gains Tax manual: Chapter 1 Introduction to CGT Chapter 2 Residence, ordinary residence & domicile Chapter 3 Assets Chapter 4 Disposals Chapter 5 Valuation and consideration Chapter 6 Costs of acquisitions Students should bring the following material with them to the lecture: Direct Tax Acts Finance Act 2011 edition Any additional material that you are required to review in advance of your lecture will be available on the Lecture Notes section of the website.

LECTURE CONTENT

PRE-READING

MATERIAL FOR CLASS

FURTHER READING

Capital Gains Tax Fundamentals TITLE Lecture 2 4 hours This lecture will cover the following learning objectives: Compute the CGT liability of an individual, claiming all available reliefs and exemptions Identify when a CGT return must be filed and any tax due paid. Determine if any interest or penalties apply in the case of non-compliance. Before attending this lecture, students should study the material from the following chapters of their Capital Gains Tax manual: Chapter 7 Losses Chapter 8 Indexation and the annual exemption Chapter 9 Other exemptions Chapter 10 Reliefs Chapter 17 Withholding tax provisions Chapter 18 Self assessment Students should bring the following material with them to the lecture: Direct Tax Acts Finance Act 2011 edition AITI Fundamentals Past Paper manual Any additional material that you are required to review in advance of your lecture will be available on the Lecture Notes section of the website.

LECTURE CONTENT

PRE-READING

MATERIAL FOR CLASS

FURTHER READING

Capital Gains Tax Fundamentals TITLE Lecture 3 4 hours This lecture, combined with Lecture 6, will cover the following learning objective: Calculate the CGT arising on the sale of shares and business assets Before attending this lecture, students should study the material from the following chapters of their Capital Gains Tax manual: Chapter 13 Companies and their shareholders Students should bring the following material with them to the lecture: Direct Tax Acts Finance Act 2011 edition AITI Fundamentals Past Paper manual Any additional material that you are required to review in advance of your lecture will be available on the Lecture Notes section of the website.

LECTURE CONTENT

PRE-READING

MATERIAL FOR CLASS

FURTHER READING

Capital Gains Tax Fundamentals TITLE Lecture 4 4 hours This lecture will cover the following learning objective: Calculate the CGT arising on leases and other property transactions Before attending this lecture, students should study the material from the following chapters of their Capital Gains Tax manual: Chapter 15 The CGT treatment of leases of land and property Chapter 16 Development land Students should bring the following material with them to the lecture: Direct Tax Acts Finance Act 2011 edition AITI Fundamentals Past Paper manual Any additional material that you are required to review in advance of your lecture will be available on the Lecture Notes section of the website.

LECTURE CONTENT

PRE-READING

MATERIAL FOR CLASS

FURTHER READING

Capital Gains Tax Fundamentals TITLE Lecture 5 2 hours This lecture will cover the following learning objectives: Calculate the CGT arising on transactions between a married our separated couple Outline the CGT implications of death Before attending this lecture, students should study the material from the following chapters of their Capital Gains Tax manual: Chapter 11 Taxation of married couples and civil partnerships Chapter 12 Taxation on death Students should bring the following material with them to the lecture: Direct Tax Acts Finance Act 2011 edition AITI Fundamentals Past Paper manual Any additional material that you are required to review in advance of your lecture will be available on the Lecture Notes section of the website.

LECTURE CONTENT

PRE-READING

MATERIAL FOR CLASS

FURTHER READING

Capital Gains Tax Fundamentals TITLE Lecture 6 4 hours This lecture, combined with Lecture 3, will cover the following learning objective: Calculate the CGT arising on the sale of shares and business assets Before attending this lecture, students should study the material from the following chapters of their Capital Gains Tax manual: Chapter 14 Retirement relief on the disposal of business or farm assets Students should bring the following material with them to the lecture: Direct Tax Acts Finance Act 2011 edition AITI Fundamentals Past Paper manual Any additional material that you are required to review in advance of your lecture will be available on the Lecture Notes section of the website.

LECTURE CONTENT

PRE-READING

MATERIAL FOR CLASS

FURTHER READING