Dear subscriber,
Welcome to the OSK B2B newsletter.
Finance Act 2017 has now been signed into law so we’ve highlighted some areas of interest that may benefit you.
The OSK Tax Summary Card 2018 is now available and can also be downloaded directly from our website.
Kind regards,
The team at OSK
Dwelling House Exemption – Finance Act 2017 Amendments
Finance Act 2017 amends the legislation on the Dwelling House Exemption to provide clarity on when residential properties, which are acquired for less than market value, are exempt from Capital Acquisitions Tax.
Find out the points clarified.
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Exemption from Capital Gains Tax
Finance Act 2017 introduced a change in the 7-year capital gains tax exemption (CGT) for investors which allows for an exit after 4 years.
Find out how this benefits your business.
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Court of Appeal rules NPPR Charge is not deductible against rental income
Further to our previous Non Principal Private Residence (NPPR) update where the High Court ruled that that the NPPR was allowable as a rental deduction this was then appealed by Revenue and the appeal was upheld so the NPPR charge is NOT deductible against rental income.
Find out how it affects you!
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Tax Summary Card 2018
The OSK Tax Summary Card 2018 is now available. To get your copy email us or download here - Tax Summary Card 2018.
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