Course Details

Capital Tax Update will be particularly beneficial for anyone advising clients in the agri sector. The session will examine the full range of capital taxes relevant to farm families and rural businesses, including the practical implications of Fair Deal, the taxation of residence rights, and Revenue’s recent updates. As these issues continue to evolve, particularly in the context of succession, restructuring and long‑term care planning, the webinar will help advisers stay aligned with current Revenue practice and ensure high‑quality advice to clients.

 

Declan McEvoy will cover the following topics during this webinar;

  • Stamp Duty issues affecting agricultural transactions
  • Capital Gains Tax including current reliefs and restrictions
  • Capital Acquisitions Tax with focus on agricultural relief and related updates
  • Fair Deal implications, including treatment of residence rights
  • Interaction between all capital taxes, Revenue guidance, and recent Tax Appeals Commission determinations relevant to the agri sector

 

By attending this session, delegates will gain a deeper understanding of the capital tax issues affecting farm families when considering succession by will or by lifetime transfer. Attendees will be better equipped to identify planning opportunities, avoid common pitfalls, and apply current Revenue guidance in practice.

 

This session will be of particular interest to Accountants, solicitors and agri advisers working with farm families, rural businesses, or clients involved in agricultural land and asset transfers.

 

Course Level: Intermediate / Advanced

CPD Course Speaker

Chartered Tax Advisor

Declan McEvoy

An AITI Chartered Tax Adviser (CTA) and Member of STEP-society of trust and estate practitioners, Declan McEvoy is Head of Tax for IFAC. Declan has extensive experience and expertise in personal and corporate tax planning, estate and succession planning, tax-based investment and financial structuring for family and farm businesses. A leading authority on farm taxation, Declan was co-author of ‘Farming in a Limited Company – is it right for you?’ Declan is also an Irish Tax Institute Registered Tax Consultant and frequently speaks at national seminars and client workshops for professional bodies, farm organisations, banks, farm groups.