Annual Conference 2024 Programme

To view the programme, the speakers and book the conference, please visit the Annual Conference 2024 Homepage.

Friday 19 April 2024 – Day 1 – Morning Sessions

08.30 – 09.15	Registration
09.15 – 09.30	Opening Remarks	Tom Reynolds, President *Irish Tax Institute*
09.30 – 10.10	Exiting a Business – the Reliefs, Interactions, and Opportunities Finance (No. 2) Act 2023 changes to Retirement Relief Client scenarios, including: Retirement Relief transactions comparison in 2024 vs. 2025 Review of Retirement Relief, Entrepreneur Relief and Angel Investor Relief in parallel How they interact How reliefs can get absorbed Potential pitfalls Windows of opportunity for clients	Kate Newman & Rachael Bell, *KPMG*
10.10 – 10.50	Succession for Family Businesses – Changes to Reliefs and their Impact on the Options Finance (No. 2) Act 2023 changes to Agricultural Relief and Business Property Relief Topical client scenarios to incorporate: Impact of changes to Retirement Relief and Business Property Relief Assessing the tax outcome of various options Stamp Duty implications of succession	Úna Ryan, *Grant Thornton*
10.50 – 11.20	Tea/Coffee & Networking Kindly supported by NFP
11.20 – 12.00	Employment Taxes in 2024 – Rules, Reporting and New Models of Work Key developments including Enhanced Reporting Requirements (ERR) Client scenarios, including: Share schemes – types, interactions, and reporting Salary sacrifice Global mobility challenges Taxing new models of work and employment	Rachel Dillon, EY
12.00 – 12.40	The Corporate Tax Compliance Landscape for Irish Entities Summary of technical developments and practical considerations when preparing and filing the Form CT1 including: Transfer Pricing disclosures Country-by-Country reporting Interest limitation considerations CFCs Anti-hybrid rules Practical considerations for Irish subsidiaries from a GloBE/”Pillar Two” perspective	Dr. Patrick Mulcahy, *PwC*
12.40 – 13.00	Questions & Answers
13.00 – 14.15	Lunch & Networking

Friday 19 April 2024 – Day 1 – Afternoon Sessions

14.15 – 14.45	Corporate Law Considerations for Re-Organisations – Fundamentals Recap for CTAs Summary Approval Procedure (SAP) Key factors for CTAs SAP and liquidations Reserves – recapping the rules Revaluations and devaluations – the mechanics Pitfalls and pointers for CTAs	Gráinne Boyle, *Matheson*
14.45 – 15.15	Succession Structures – Passing on Wealth or Investment Assets Legislative update, including reporting of interest-free loans Pros and cons of potential succession structures Trusts, including life interests Growth shares Family partnerships Tips for CTAs when engaging with other advisers	Finola O’Hanlon, *O’Hanlon Tax Ltd*
15.15 – 15.40	Tea/Coffee & Networking
15.40 – 16.20	Direct Property Tax Scenarios Direct taxes update in a property context Current property scenarios: Short-term and emergency accommodation Non-resident landlords – individual vs. corporate Property usage and the relevant taxes Property compliance – the questions and considerations	Michael Ryan, *Gara Ryan*
16.20 – 17.00	VAT on Property Scenarios Lettings and options to tax – practical considerations for landlords Development and refurbishment – meaning and application Transfer of Business – CGS implications and VAT clauses Provision of emergency accommodation – VAT cost implications Provision of holiday/short-term accommodation – VAT treatment	Gabrielle Dillon, *PwC*
17.00 – 17.20	Questions & Answers
17.20 – 17.35	An introduction to Generative AI Jonathan will provide an introduction to Generative AI, including a brief overview of foundational concepts, the use cases of Gen AI and practical examples of how you can start using Gen AI in your day-to-day work.	Jonathan Eustace, *Microsoft*
19.30	Drinks Reception Annual Conference Gala Dinner

Saturday 20 April 2024 – Day 2

08.15 – 09.15	Optional Wellness Session* The Wim Hof Method (WHM) An introduction to the WHM and a breathwork session. Limited numbers	Mary Fahey, *Chill with Mary*
09.30 – 10.10	An Update on Tax Appeals Commission (TAC) Determinations Spotlight on some key TAC Determinations in the last 12 months A focus on Determinations of relevance to CTAs in their day-to-day work	Mark Barrett, *RDJ*
10.10 – 10.50	Trends and Challenges in Tax Interventions and Tax Disputes Areas of focus for the Revenue Commissioners Preparing for a compliance intervention Best practice for CTAs from compliance to intervention to appeal	Fiona McLafferty, Deloitte
10.50 – 11.30	Pension Planning for Ages and Stages Planning for various income levels Interactions where there are multiple pensions Pensions and terminations payments Multiple careers and portfolio roles What will auto-enrolment look like?	Owen Redmond, *Goodbody*
11.30 – 11.50	Questions & Answers
11.50 – 12.00	Closing Remarks	Tom Reynolds, President *Irish Tax Institute*

* Participants must complete a health declaration in advance of the session. No special clothing is required. Participants will need an exercise mat or large towel.

Annual Conference 2024 Programme

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