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 works when a disponer pays Capital Gains Tax and the beneficiary has a CAT liability, along with the key rule that the offset only applies to the same transaction. I also explain why one beneficiary can’t use CGT paid on a different gift or inheritance, how the relief is capped at the CAT liability, and the important two-year clawback rule that students need to remember for exams.

If you’re preparing for tax exams and want a quick refresher on CGT offset in a clear and practical way, this episode is for you.

Main Topics Discussed in this Episode:

1. What CGT offset is and when it applies
2. The relationship between CGT and CAT liabilities
3. Why the offset only applies to the same transaction
4. Limits on claiming CGT offset
5. The two-year clawback rule

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.

To improve your study for the ACCA ATX Exams this year, head to Paula Byrne's website to purchase the Tax Conditions - the Spoken Word for audio-based revision (updated for 2026).

Thank you to Matthew Bliss for editing and production of this episode. If you'd like him to edit your podcast, send an email to business@mbpod.com or head to https://www.mbpod.com/.

Mentioned in this episode:

Get your Audio Revision for the 2026 ACCA Exams

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 when it comes to disposal proceeds limits and how the rules differ depending on whether a business is transferred to a child or to a third party.

We walk through the key retirement relief thresholds, including the €10 million and €3 million limits for transfers to children, and the much lower limits that apply to third-party disposals. I also explain why marginal relief only applies in very specific circumstances, how the calculation works in practice, and why entrepreneur relief has made marginal relief less common in real-life scenarios.

If retirement relief has ever felt confusing, this episode breaks it down step-by-step in a practical and exam-focused way.

Main Topics Covered in this Episode:

1. What retirement relief is and when it applies
2. Transfers to children versus third parties
3. Disposal proceeds limits for 2026
4. The €10 million and €3 million thresholds & the €750,000 and €500,000 third-party limits
5. Why failing one condition disqualifies retirement relief
6. How marginal relief is calculated

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.

To improve your study for the ACCA ATX Exams this year, head to Paula Byrne's website to purchase the Tax Conditions - the Spoken Word for audio-based revision (updated for 2026).

Thank you to Matthew Bliss for editing and production of this episode. If you'd like him to edit your podcast, send an email to business@mbpod.com or head to https://www.mbpod.com/.

Mentioned in this episode:

Get your Audio Revision for the 2026 ACCA Exams

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 examinable schemes on your syllabus (unapproved share options, restricted shares, SAYE, approved profit sharing, and KEEP) and explain what the examiner is likely looking for. We also look at when schemes have to be offered to all employees which is a favourite exam angle.

Most importantly I break down the tax treatment, when income tax, USC and PRSI apply, when they don’t, and how you can reduce the liability (hello restricted shares and clogged periods). If you get comfortable with this, you’re in a really strong position to pick up solid marks.

Main Topics Covered in this Episode:

1. Overview of Employee Share Schemes: A practical walkthrough of the main examinable share schemes and why employers use them as part of employee rewards.
2. Types of Share Schemes on the Syllabus: Explanation of unapproved share options, restricted shares, SAYE, approved profit sharing schemes, and KEEP, including how each one works.
3. Eligibility and Availability Rules: Clarifying which schemes must be offered to all employees and where employers can selectively reward key individuals.
4. Income Tax, USC, and PRSI Treatment: A breakdown of when tax liabilities arise for employees, particularly on grant and exercise of share options.
5. Capital Gains Tax and Tax Planning Strategies: How CGT applies on disposal of shares and the role of restricted shares (clogged periods) in reducing initial tax liabilities.

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.

To improve your study for the ACCA ATX Exams this year, head to Paula Byrne's website to purchase the Tax Conditions - the Spoken Word for audio-based revision (updated for 2026).

Thank you to Matthew Bliss for editing and production of this episode. If you'd like him to edit your podcast, send an email to business@mbpod.com or head to https://www.mbpod.com/.

Mentioned in this episode:

Get your Audio Revision for the 2026 ACCA Exams