If you have a family business and are concerned with keeping control of your financial future our feature on succession planning will be of particular interest. We also focus on the bloodstock industry and consider some of the possible reforms that may be announced in the Budget on 7 December, 2005. Our final feature considers some of the options that might be introduced in an effort to maximise pension coverage in Ireland.

Fred Kerr
Partner Private Wealth Services


Succession Planning and Business Retirement Relief

Succession planning can be the crowning achievement of a productive career or the Achilles’ heel undermining a lifetime of hard work. This article provides a brief overview of the capital acquisitions tax, capital gains tax and stamp duty implications of transferring business property inter vivos and under the terms of a Will.

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Is the Stud Farm Tax Exemption an Illegal Form of State Aid?
This article reviews the current exemptions available to the bloodstock and stud farm industry and considers some of the possibilities in relation to the reforms expected to be announced in Budget 2006.
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Pensions – Back to the Future
As we await the report of the National Pension Review (2006) to be fully disclosed, some of the fundamental issues affecting the current status of pensions and potential ways to tackle these issues are considered.

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• Deadline dates for your diary... |More|

   

• James Kavanagh, Senior Manager, Pensions, Dublin
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•Sandra McDonald, Senior Manager,Tax, Galway |read profile|


   

• Recent publications that may be of interest ...|More|



   

Dwelling House Relief facilitates the passing of residential property free of capital acquisitions tax...|More|

 
 

 

If you have any feedback on any aspect of this publication we would be delighted to hear from you
email - tax.watch@ie.ey.com