Professional Advice
- 2. General Anti-avoidance
- 2.1 Explain what is meant by tax avoidance
- 2.2 Summarise the approach of the courts in Ireland and the UK towards tax avoidance
- 2.3 Explain the Irish legislative response to decisions of the Irish courts’ in relation to tax avoidance
- 2.4 Explain and apply the mandatory reporting obligations that arise in relation to tax planning, outline the penalties and identify transactions which give rise to mandatory reporting obligations
- 3. Anti-avoidance Involving Shares
- 3.1 Summarise and advise on the legislation brought in to counter schemes to avoid a liability to tax under Schedule F
- 3.2 Summarise and advise on the legislation introduced to prevent asset and dividend stripping schemes
- 3.3 Summarise and advise on the legislation used to recover tax (CGT) from shareholders in certain circumstances
- 4. Appeal procedure
- 4.1 Describe the principal appeal provisions that apply in respect of income tax and corporation tax as set out in the Tax and Duty Appeals Manual
- 4.2 Describe the other appeal provisions set out in the Legislation
- 4.3 Describe the appeal provisions for taxes and duties that are not included in TCA 1997 or the Tax and Duty Appeals Manual
- 4.4 Outline Revenue’s Internal Review Procedures
- 4.5 Evaluate various Revenue Audit scenarios