Dempsey at Large: missing the core point of farm transfer
Matt Dempsey
Farmland as an asset class is intrinsically different from an office block in Ballsbridge. To lump them in together is bizarre.
8 February 2017 News
Model tenancy agreement developed for NI farms
A template tenancy agreement was presented to members of NI Rural Valuers’ Association last week. Peter McCann reports.
19 October 2016 News & features
Mixed market for land in Northern Ireland
The trade for land in Northern Ireland is variable with less property on the market in most areas.
Home Farm - Solar ambitions abandoned for now
There are so many potential pitfalls in this whole area that it is with enormous reluctance that I am proposing to abandon the project unless I have legislative certainty.
12 October 2016 Opinion
HMRC gives assurance on inheritance tax
UK tax authorities have confirmed that land on a long-term lease can avail of reliefs from inheritance tax
7 September 2016 News
We don't have any children
How do you plan succession when you don't have any children. That's the question one reader has asked Money Mentor .
25 November 2015 Money Mentor
Parent gifting money to child to buy land
This week's legal query looks at a tax efficient manner of gifting money to a child to enable the child to buy agricultural land
9 September 2015 Opinion
Dempsey at Large: Agricultural land has not held its capital value
It is no secret that agricultural profits and prices are continually under pressure.
13 May 2015 Opinion
Avoid the late rush with 2015 SAF
We would like to see DARD pursue the possibility with the European Commission of extending the date for submitting the 2015 SAF beyond 15 May, writes David Rankin, chairman of the NIACA.
25 March 2015 Opinion
Plan to avail of Agricultural Property Relief
Accountant Richard Gray reminds farmers to take specialist advice to ensure their families are not left with a bill for inheritance tax when the farm is handed on to the next generation.
28 May 2014 News
Labour to target inheritance taxes
With just a month to go before this year’s Budget, Patrick Donohoe will explore a different topic every week in the run up to the Budget. In the first of the series, inheritance tax is examined.
11 September 2013 News