Study For Tax In Your Coffee Break

Thank you to Amicus: Search and Recruitment for Sponsoring this episode. To find your next Finance or Accounting Role, head to https://amicus.ie/ and tell them that we sent you! In this bite-sized episode of Study for Tax in your Coffee Break , I’m revisiting CGT Offset - a topic that often appears in exam questions and can easily catch students out on the details. We walk through how CGT Offset w...

Thank you to Amicus: Search and Recruitment for Sponsoring this episode. To find your next Finance or Accounting Role, head to https://amicus.ie/ and tell them that we sent you! In this episode of Study For Tax in your Coffee Break, I’m revisiting retirement relief and marginal relief with an updated explanation for 2026. This is an area that causes a lot of confusion for students, particularly wh...

Thank you to Amicus: Search and Recruitment for Sponsoring this episode. To find your next Finance or Accounting Role, head to https://amicus.ie/ and tell them that we sent you! In this episode, I’m bringing you an updated run-through of Employee Share Schemes. And trust me, this is one of those topics where learning the rules properly can really pay off in the exam. I go through each of the exami...

Thank you to Amicus: Search and Recruitment for Sponsoring this episode. To find your next Finance or Accounting Role, head to https://amicus.ie/ and tell them that we sent you! In this episode, I’m revisiting Research & Development (R&D) Tax Relief for Limited Companies in Ireland, because there’s been a very welcome change - the credit has increased from 25% to 30%. Not a nuisance at all...

Thank you to Amicus: Search and Recruitment for Sponsoring this episode. To find your next Finance or Accounting Role, head to https://amicus.ie/ and tell them that we sent you! In this episode of Study for Tax in Your Coffee Break , I’m going through the December 2025 ACCA Irish Advanced Tax Examiner’s Report — and honestly, it’s gold dust. The examiner has given us a clear window into what went...

Thank you to Amicus: Search and Recruitment for Sponsoring this episode. To find your next Finance or Accounting Role, head to https://amicus.ie/ and tell them that we sent you! In this episode, we're talking through a brand new CGT relief introduced by the Finance Act 2024: the Relief for Investment in Innovative Enterprises, more commonly known as Angel Investor Relief. It’s an interesting and w...

Thank you to Amicus: Search and Recruitment for Sponsoring this episode. To find your next Finance or Accounting Role, head to https://amicus.ie/ and tell them that we sent you! In this very special (and slightly self-indulgent!) episode of Study for Tax in Your Coffee Break , I’m delighted to catch up with one of my favourite ex-students of all time, John Lyons: now officially Mr ACCA . After a s...

Thank you to Amicus: Search and Recruitment for Sponsoring this episode. To find your next Finance or Accounting Role, head to https://amicus.ie/ and tell them that we sent you! I've talked about Residency generally in an episode before, but this time we're talking specifically about Residency Reliefs that appear time and time again in the ACCA Advanced Tax exam. Residency questions are a favourit...

Thank you to Amicus: Search and Recruitment for Sponsoring this episode. To find your next Finance or Accounting Role, head to https://amicus.ie/ and tell them that we sent you! In this week’s episode, I’m having a proper look through the June 2025 Examiner’s Report for the Advanced Tax exam. I know it might sound a bit dry, but honestly, I love these — they tell you exactly what the examiner was...

Thank you to Amicus: Search and Recruitment for Sponsoring this episode. To find your next Finance or Accounting Role, head to https://amicus.ie/ and tell them that we sent you! In this episode, I’m tackling one of the examiner’s favourite topics: Pensions. While you won’t see them coming up as a full 20-mark question, they appear often enough and can carry a sizeable number of marks. That means t...

Thank you to Amicus: Search and Recruitment for Sponsoring this episode. To find your next Finance or Accounting Role, head to https://amicus.ie/ and tell them that we sent you! This is a replay of a previous episode in the feed. We will be back to normal broadcast next in September 2025. In this episode, Paula talks about the different tax considerations related to Share Buybacks for companies, a...

Thank you to Amicus: Search and Recruitment for Sponsoring this episode. To find your next Finance or Accounting Role, head to https://amicus.ie/ and tell them that we sent you! In this episode, I’m joined by the brilliant Shauna Doherty: winner of the Advanced Tax Prize for Ireland in the December 2024 sitting! 🏆 Shauna joined my course late (just after sitting SBL in September!) and still manag...

Thank you to Amicus: Search and Recruitment for Sponsoring this episode. To find your next Finance or Accounting Role, head to https://amicus.ie/ and tell them that we sent you! In this episode, I’m joined by one of my brilliant former students turned chief mock corrector, Caron Coffey. Caron sat ATX with me back in December 2022 and has been an essential part of my teaching team ever since. Not o...

Thank you to Amicus: Search and Recruitment for Sponsoring this episode. To find your next Finance or Accounting Role, head to https://amicus.ie/ and tell them that we sent you! In this episode, I take a deep dive into one of the most deceptively challenging areas of tax exams: ethics . It might only be worth five marks, but identifying exactly which ethical principle is being breached—and why —ca...

Thank you to Amicus: Search and Recruitment for Sponsoring this episode. To find your next Finance or Accounting Role, head to https://amicus.ie/ and tell them that we sent you! In this episode, we’re looking at what happens when shares are being sold—by a person or by a company—and how that affects your tax treatment in the exam. With markets taking a dip in April 2025, it’s a timely topic, and a...

Thank you to Amicus: Search and Recruitment for Sponsoring this episode. To find your next Finance or Accounting Role, head to https://amicus.ie/ and tell them that we sent you! In this episode, Paula Byrne outlines the recent changes to the Research and Development Tax Credit in Ireland, which has increased from 25% to 30%. She details the conditions for companies to qualify for the credit, the p...

Thank you to Amicus: Search and Recruitment for Sponsoring this episode. To find your next Finance or Accounting Role, head to https://amicus.ie/ and tell them that we sent you! Every time the ACCA Advanced Tax exam is completed, the Examiner creates a report to give candidates feedback on the overall results and advice for what to look for in future exams. In this episode, Paula Byrne gives you a...

Thank you to Amicus: Search and Recruitment for Sponsoring this episode. To find your next Finance or Accounting Role, head to https://amicus.ie/ and tell them that we sent you! In this special episode of the podcast, Paula Byrne and Simão Couto discuss the challenges and strategies for studying for the ACCA exams, particularly the advanced tax exam, as a non-native English speaker. They cover Sim...

Thank you to Amicus: Search and Recruitment for Sponsoring this episode. To find your next Finance or Accounting Role, head to https://amicus.ie/ and tell them that we sent you! In this episode, Paula Byrne delves into the specifics of dwelling house relief as it applies to capital acquisition tax, explaining the conditions and exceptions for receiving a house or apartment tax-free through inherit...

Thank you to Amicus: Search and Recruitment for Sponsoring this episode. To find your next Finance or Accounting Role, head to https://amicus.ie/ and tell them that we sent you! In this episode, Paula Byrne delves into the topic of liquidations, discussing the tax implications and various scenarios that can arise when a company goes into liquidation. She covers aspects such as chargeable gains, ba...

Thank you to Amicus: Search and Recruitment for Sponsoring this episode. To find your next Finance or Accounting Role, head to https://amicus.ie/ and tell them that we sent you! ***** In this episode, Paula talks about the different tax considerations related to Share Buybacks for companies, and the reliefs available when a company deftly manages whether CGT or Income Tax is required in each scena...

Thank you to Amicus: Search and Recruitment for Sponsoring this episode. To find your next Finance or Accounting Role, head to https://amicus.ie/ and tell them that we sent you! ***** In this episode, Paula talks about the tax implications of when a sole trader incorporates. Topic Outline: The Concept of Incorporation Relief Definition: Transition from sole trader to limited company Importance: Pr...

Favourite ex student Pat Dolan, from Amicus Recruitment, gives some very generous advice. Mentioned in this episode: Get your Audio Revision for the 2026 ACCA Exams

Corporate Groups....what's not to love? Thank you for listening to Study For Tax in your Coffee Break! If you enjoyed the episode, make sure to leave a rating and review on your Podcast platform and share it with others to let them know you enjoyed the podcast. Click here to grab your ideal audio revision material for Tax Conditions for this year. Mentioned in this episode: Get your Audio Revision...

A gloomy area of the ATX syllabus but examinable nevertheless. Mentioned in this episode: Get your Audio Revision for the 2026 ACCA Exams