Revenue Briefings

Tax Briefing February 1997 – Issue 25 pg 11 – Accountancy Fees are an Allowable Deduction.

Tax Briefing April 1997 – Issue 23 pg 26 – Rental Income Computations

Tax Briefing April 1998 – Issue 31 pg 28 – Rental Income / Pre-Letting Expenses / Leasing

Tax Briefing October 1999 – Issue 37 pg 6 – Rental Income

Tax Briefing October 2002 – Issue 50 pg 13 – Rental Income – Deductibility of Loan Interest and Related Issues

Tax Briefing August 2003 – Issue 53 pg 16 – Mortgage Protection Policy Premiums

Tax Briefing August 2005 – Issue 60 pg 18 – Rent Pooling

Tax Briefing May 2006 – Issue 63 pg 1 – Rental Income – Interest Deduction

Tax Briefing December 2006 – Issue 65 – Registration of Tenancies and Property-based Incentive Schemes

Tax Briefing July 2007 – Issue 66 pg 5 – Interest Relief in Respect of Rental Property

Tax Briefing September 2009 – Issue 73 – ‘Rent-to-Buy’ (and similar) Schemes

eBrief No. 54/2007 – Requirement to Register Tenancies – Reminder

eBrief No. 62/2009 – Rental Income – Treatment of Interest Rate Caps

eBrief No. 45/2009 – ‘Rent-to-Buy’ (and similar) Schemes