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Kieran Coughlan: Accelerated capital allowances are back on the table

As with the previous accelerated capital allowance scheme, the devil is in the detail ....

Arming Columnist Kieran Coughlan ,

New ways to farm and the big question of how it should all be taxed

The majority of tax rules dealing with farming exist for near on 50 years and are understood by accountants and tax consultants working with the sector. Still, new forms of occupation of land throw up a variety of issues, writes agricultural tax advisor Kieran Coughlan. ....

United Kingdom , Ed Sheeran , Department Of Agriculture , Agricultural Relief , Revenue Commissioners , Arming Columnist Kieran Coughlan , Arming Columns , Arming Emission Targets 25by30 ,

What's in the tea leaves for Category B inheritance transfers?

Gifts and inheritances between brothers and sisters and aunts/uncles and nieces/nephews are all considered Group B beneficiaries . ....

Tax Strategy Group , Gains Tax , Capital Acquisitions Tax , Arming Columnist Kieran Coughlan , Arming Columns , Arming Rural Life ,

What supports are on the cards for your farm family?

It s not easy being a parent while running a business, so what help is available for farmers? ....

Department Of Social Protection Operational Manuals , Maternity Benefit , Paternity Benefit , State Contributory Pension , Social Protection , Arming Columnist Kieran Coughlan , Arming Rural Life ,

The tax implications when it comes to keeping horses

Income derived from horses is generally taxable save for two exceptions namely where the activity is carried on as a hobby and income derived from horses in training ....

Paschal Donoghue , Arming Columnist Kieran Coughlan ,