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 Ben Wilson, AAA and SBL tutor, to talk about his ADHD diagnosis and the difference it has made to how he understands himself, his work and his students.

Ben shares what it was like to be diagnosed in his early 40s, how interest, motivation and dopamine affect the way he learns, and why forcing yourself through seven-hour study sessions may not be the best approach. We also discuss short study bursts, rewards, flexible learning and the importance of finding a tutor who can actually bring a subject to life.

It’s a very honest, practical and entertaining conversation about understanding how your own brain works, and using that knowledge to make studying, working and everyday life a little easier.

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/.

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