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ONCE YOU TAKE A SUITE IN MERCHANTS COURT,

YOU'LL REALISE TAXMEN ARE HUMAN AFTER ALL

To bring the tears to the taxman's eyes, hit him

where it hurts. In the tax return.

Leasing an executive suite and/or car parking

in MERCHANTS COURT will do just that.

MERCHANTS COURT is a substantial serviced

office and car parking development just

commenced opposite the Four Courts. And what

could be more convenient?

Whether you are a firm with several

representatives in the Courts daily or a provincial

practice with representatives frequently in

Dublin, the ready availability of car parking,

conference rooms, and full office facilities must

be beneficial.

And you can do it all in a very tax-efficient

manner. In fact, so tax-efficient it may cost you

nothing.

Hamilton and Hamilton (Estates) Limited and

The developers of MERCHANTS COURT are

offering two unique financing packages which

provide double rent allowances, from which a

resultant tax loss can be carried forward, and

possible acquisition of the property at nominal

cost at the end of a lease. There is also an

endowment premium relief option.

Maybe you can't squeeze blood out of a stone,

but you can squeeze tears out of a taxman.

For further details, contact Liam Lenehan or

Roland O'Connell at our Dublin office, tel. (01)

760251.

Alternatively, come and visit us at the

Solicitors' and Legal Office Exhibition in Jury's

Hotel on the 16th and 17th of November.

Osborne King and Megran to be merged as

GAZETTE

SEP

T

EM

BER 1987

Hamilton Osborne King

32 MOLESWORTH ST. DUBLIN 2

01*760251 • 765501

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