Does an encashment of a policy/fund come within the remit of close company surcharge and how can it be mitigated?
Tax implications and company law considerations on loans between connected companies where not the same owners.
Consolidating Groups with different Accounting Policies
Long Association Safeguards
CPD Course Speaker
Chartered Tax Advisor
Mike O'Halloran
Mike, a member of our Practice Support team, is a qualified Chartered Accountant and Chartered Tax Advisor. He is responsible for carrying out hot file reviews, cold file reviews, annual compliance reviews, in-house training & supporting firms on a day to day basis.
Formerly a quality reviewer with Chartered Accountants Ireland, this role saw him visiting firms of various sizes across Ireland conducting audit, non-audit and anti-money laundering visits. Prior to this he spent 12 years working in small and medium sized practices. In these roles, Mike has gained a comprehensive knowledge of the profession and has worked with a broad range of clients across many industries