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

Warren & Partners are a boutique Irish tax and business advisory firm based in Ballsbridge, Dublin. Our experienced-team of tax advisors will create unique tax solutions for your specific business needs.