Study For Tax In Your Coffee Break

About Study For Tax In Your Coffee Break

Advanced Tax Lecturer from Griffith College, Paula Byrne helping students pass their Irish professional accountancy tax exams. Disclaimer: The information in this podcast is intended as an exam revision guide only. While every care is taken to ensure accuracy of information contained in this podcast, Paula Byrne does not accept responsibility for errors or omissions howsoever arising. Email paula@paulabyrne.ie. #Irish tax

Publisher

Paula Byrne

Category

education

Language

en

Explicit

No

First episode

8 Apr 2021

Latest episode

15 Oct 2026

Latest episodes

58 episodes in the feed.

1. 

   15 Oct 2026

   Reorganisations

   Thank you to Amicus: Search and Recruitment for Sponsoring this episode. To find your next Finance or Accounting Role, head to https://amicus.ie/ (https://amicus.ie/) and tell them that we sent you! Reorganisations can be a tricky area of the ACCA Advanced Taxation (ATX) exam, and it's a topic students have traditionally liked to avoid. Unfortunately, that's not really an option anymore! In this episode, I'm breaking down two of the most commonly examined reorganisations: share-for-share exchanges, and share-for-undertaking three-party swaps. We'll look at how they work, the tax implications for the companies and shareholders involved, and the important conditions for relief from CGT, stamp duty and VAT. As always, it's about knowing your conditions, understanding how the reliefs work, and being ready to apply them in the exam. Main Topics Covered in this Episode: Share-for-Share Exchanges Corporation Tax Group Loss Relief Stamp Duty Relief on Share Exchanges Share-for-Undertaking Three-Party Swaps CGT Implications of Reorganisations Capital Allowances on Transferred Assets Stamp Duty and VAT Relief on Business Transfers 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 (https://studyfortax.captivate.fm/audioconditions2026) (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 (mailto:business@mbpod.com) or head to https://www.mbpod.com/ (https://www.mbpod.com/). Chapters: (00:00) Introduction and Episode Sponsor (00:25) Reorganisations in the ACCA ATX Exam (01:11) Share-for-Share Exchanges (01:37) CGT Relief and Qualifying Conditions (03:02) Stamp Duty and Group Loss Relief (04:01) Retirement Relief and Entrepreneur Relief (05:06) Share-for-Undertaking Three-Party Swaps (06:41) CGT Implications for Shareholders (07:27) Tax Implications for the Original Company (08:20) Capital Allowances on Transferred Assets (08:43) Stamp Duty and VAT Relief (09:35) Final Exam Advice Mentioned in this episode: Get your Audio Revision for the 2026 ACCA Exams (https://studyfortax.captivate.fm/audioconditions2026)

2. 

   15 Sept 2026

   June 2026 Examiner's Report Review: ACCA ATX IRL Exam

   Thank you to Amicus: Search and Recruitment for Sponsoring this episode. To find your next Finance or Accounting Role, head to https://amicus.ie/ (https://amicus.ie/) and tell them that we sent you! Today we're looking at the examining team’s feedback from the June 2026 ATX exam sitting and, as always, there are plenty of lessons we can take from it for future exams. We’ll look at where students performed well, where marks were being left behind, and why question practice is about much more than simply knowing the tax rules. There’s a particular focus this time on professional marks, commercial acumen and scepticism, as well as some very familiar problem areas including relief conditions, close companies, pensions and ethics. The big message from the examiner is a simple one: know your conditions properly, read the scenario carefully, and practise past questions under exam conditions. And please, make sure you’re using the ACCA-approved Advanced Tax material when you’re preparing for this exam. Resources Mentioned in the Episode: IRL June 2026 Examiner's Report (https://www.accaglobal.com/content/dam/acca/global/PDF-students/acca/p6/examinersreports/atx_irl_examiner_report_j26.pdf) (ACCAGlobal.com) Ep040 on Ethics (https://open.spotify.com/episode/3fRgdDt0Dxu6fTnqIF5Eva) (Spotify) 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 (https://studyfortax.captivate.fm/audioconditions2026) (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 (mailto:business@mbpod.com) or head to https://www.mbpod.com/ (https://www.mbpod.com/). Chapters: (00:00) Intro to June 2026 ATX Examiner Feedback (01:40) A Self-Study Success Story (03:41) Professional Marks, Scepticism & Commercial Acumen (04:45) Question 1: Liquidation, Reliefs & VAT (07:52) Balancing Charges & Liquidation Calculations (10:43) Entrepreneur Relief & Commercial Advice (11:55) Pension Drawdown & PRSA Mistakes (13:19) Ethics, Confidentiality & Revenue Refunds (14:40) Question 2: CAT, CGT & Stamp Duty (17:04) Non-Tax Issues & Scepticism Marks (19:43) Question 3: Close Companies (22:32) Final Lessons from the Examiner Mentioned in this episode: Get your Audio Revision for the 2026 ACCA Exams (https://studyfortax.captivate.fm/audioconditions2026)

3. 

   15 Aug 2026

   Tips to Overcome Anxiety during your ACCA Exam Study

   Thank you to Amicus: Search and Recruitment for Sponsoring this episode. To find your next Finance or Accounting Role, head to https://amicus.ie/ (https://amicus.ie/) and tell them that we sent you! In this episode, I’m joined by Andrea Stanley, who recently completed her ACCA exams after a journey that included failed exams, knocks to her confidence and some very real anxiety around sitting them. Andrea very generously shares what that experience was like, why exam technique and time management became so important for her, and how working on her mindset helped her move away from constantly expecting to fail. We also talk about the support she received along the way, the value of doing mocks under proper time pressure, taking breaks instead of studying yourself into the ground, and why a failed exam absolutely does not mean you won’t get there. It gets a little emotional towards the end — but I think Andrea’s story will be a very useful listen for anyone whose confidence has taken a knock during their ACCA journey. And most importantly: if you’ve had a setback, keep going. Andrea did, and she got there. 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 (https://studyfortax.captivate.fm/audioconditions2026) (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 (mailto:business@mbpod.com) or head to https://www.mbpod.com/ (https://www.mbpod.com/). Chapters: (00:00) Sponsor: Amicus Search and Recruitment (00:27) Andrea’s ACCA Journey (01:33) Exam Setbacks and Losing Confidence (02:19) Time Management and Exam Technique (03:09) When Everyone Believes in You Except You (04:03) How Mindset Coaching Helped (05:26) Becoming a Fully Qualified ACCA Accountant (06:29) Advice for Students Dealing With Anxiety (06:44) Taking Breaks and Practising Under Time Pressure (07:10) Learning to Rise After Failure (07:39) An Emotional End to Andrea’s Story Mentioned in this episode: Get your Audio Revision for the 2026 ACCA Exams (https://studyfortax.captivate.fm/audioconditions2026)

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Spotify

5.0 / 5

131 ratings

Podcast Authority Score: 58 / 100

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YouTube

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Engagement

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