Btw your page is about stamp duty which is different.

I’m an accountant. It’s ages since I studied it. But when i did the recipient needed to have a farming qualification and have 90% of their assets in the farm. There is also no such things a tax free gifts from parents. A gift is threaten the same as an inheritance.

UK may be different as farm sizes are larger there. But in my country 37% of farmers have part time jobs. There is an excellent Irish film called the Field which perfectly explains rural people’s obsession with land.

Because land only comes up sale in a locality very very rarely. People do not approach it rationally.

The same rule applies to receiving any business as an inheritance (eg if your family owns a petrol station).

No. There is no inheritance tax in Ireland. There is capital acquisition tax. To avoid paying the full rate you must be defined for tax purposes as a farmer and have minimal other assets. You can’t use it as a tax dodge like in the uk.

Not the case in Ireland. Agricultural land is the same price.

And agricultural land is not a tax dodge here.

There’s no relationship between the price of agricultural land and the economic yield. In Ireland ( where I am) an acre of land cost 12k and rents out at about 250 pa.

He could put forward the argument that the 22nd amendment is unconstitutional!

en.m.wikipedia.org/wiki/Unconst...

If you look at the AppStore charts for downloads it looks fairly uniform around advanced economies. appfigures.com/top-apps/ios...

But wasn’t the issue that Ireland was not applying its tax laws correctly, or was doing so selectively, so as to deem certain revenue as not being taxable in Ireland. As long as it shows it is not favouring a particular company would the existing laws on transfer pricing not be in violation.

From Aughnacloy to Hôtel Matignon

Because of its effect on the pancreas. www.mountsinai.org/about/newsro...

Nicotine is the reason smokers have a much higher chance of getting type two diabetes. Nicotine increases blood sugar levels.