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Dear subscriber, Welcome to our Finance Act issue of Business to Business! Finance Bill 2015 was published on 22 October 2015. The Bill seeks to give effect to the tax measures announced in Budget 2016 and various other tax measures. The Bill was signed into law on 21 December 2015, becoming Finance Act 2015. Below we highlight three areas of interest which we at OSK feel may benefit you. We welcome your comments, feedback and suggestions for future articles. Kind regards, The team at OSK 
Capital Gains Tax Entrepreneur Relief
Finance Act 2015 contains amendments to the original Capital Gains Tax relief for entrepreneur’s (Entrepreneur Relief) to extend and simplify it. Click here for more. Back to top^
Earned Income Tax Credit
This new credit will be available to those with qualifying earned income who are not entitled to an employee tax credit of €1,650, i.e. self-employed individuals. Find out more! Back to top^
Mortgage Interest Deduction for Rental Properties
The mortgage interest deduction for rental properties has increased by 25% to 100% subject to a number of qualifying conditions. Read full article. Back to top^
OSK Tax Summary Card 2016
The OSK Tax Summary Card 2016 is now available. To get your copy email OSK or download here - Tax Summary Card 2016. Back to top^ |
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