Dear subscriber,

Welcome to OSK's Budget Special B2B Newsletter.

We are delighted to provide you with our first Budget Video Clip which summarises the main points of Budget 2012. We also attach a link to download our Budget Highlights which provides you with a summary of Budget 2012.

Please feel free to forward this issue to your colleagues or friends. Your feedback is important to us so please email us or contact your partner if you have any comments or queries.

Kind regards,

The team at OSK

Budget 2012

While there has been no increase to income tax, social security and universal social charge, it is the additional annual charges, including the increases in VAT and motor taxes and the expected increase in private medical insurance that will have the biggest impact on family budgets in 2012.

The tax highlights….

• DIRT now 30%
• Capital Gains Tax increased to 30%
• Capital Acquisition Tax increased to 30%
• Household Property Charge €100 per dwelling
• CGT exemption on certain property purchases!
• Standard Rate of VAT now 23%
• Stamp Duty reduced to a single rate of 2% on non-residential property

Read more and down loads Budget Highlights click here.

Christmas Arrangements

We wish all of our clients and friends a Happy Christmas and a successful new year.

We would like to thank you for your business and we look forward to working with you in the coming year.

Our offices will be closed from 4pm Friday 23rd December and will re-open on Tuesday 3rd January.