Corporate and Transaction Planning
Corporate and Transaction Planning in a Changing Landscape
Strategies for Structuring, Reliefs & Risk Management
In this conversation, Warren & Partners explore the complexities of corporate and transaction planning in Ireland’s evolving tax landscape. From preparing a business for sale or funding, to succession planning and restructurings, the discussion covers how to navigate capital gains tax, stamp duty, VAT, and transfer pricing considerations. Reliefs such as share-for-share exchanges, participation exemptions, and VAT Transfer of Business relief are examined in detail. The importance of case-by-case planning and compliance is emphasised, with practical guidance on how to model transactions, meet qualifying conditions, and achieve tax-efficient outcomes.
Key topics include:
- Reasons for corporate restructurings, including expansion, sale, and succession
- Reliefs for share-for-share exchanges and intra-group transfers
- Participation exemption for holding companies
- Impact of capital gains tax, VAT, and stamp duty in transaction planning
- Transfer pricing considerations for Irish companies
- Importance of tailored, proactive planning to ensure tax efficiency
Highlights
Explore the key points from this conversation through a selection of highlight snippets below. These brief clips distil the essential messages, offering quick and valuable insights at a glance.
1. CGT question
2. Mitigation and reliefs
3. Commentary on reliefs
4. Other reliefs
5. Summary
6. W&P sales pitch
7. Outro
