In this edition we consider what the future holds for hotel developments and the tax based investor. We also highlight some of the pitfalls encountered in retaining and renting out your old principal private residence. .

Jim Ryan
Partner Human Capital


Hotels and the Tax Based Investor
In advance of the much publicised announcements in relation to property incentives expected to be announced in the Budget on 7 December 2005 we review the current situation in relation to hotels and the tax based investor and also consider what the future holds for hotel developments.|More|

From Principal Private Property to Rental Property
Many taxpayers now retain their old property to rent out when they trade up or down to a new property. However, Revenue legislation in relation to deductible rental expenses is quite specific. In this article we highlight some of the possible pitfalls.
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• Personal tax deadline dates for your diary...
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• John Heffernan, Tax Partner, Limerick
|read profile|

Aileen Downes, Director – Human Capital
|read profile|



   

• The Global Executive
summarises the personal tax systems and immigration rules for expatriates in more than 130 countries...|More|



   

• Income received under the Rent a Room scheme is not subject to income tax nor does it trigger any capital gains tax or capital acquisitions tax liabilities...
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If you have any feedback on any aspect of this publication we would be delighted to hear from you
email - tax.watch@ie.ey.com