Tax implications of share ownership fall into a number of categories. It pays to know them

Farmers for the most part have only incidental dealings with share transactions.

For the majority, their share portfolio comprises some co-op shares, and possibly PLC shares if a supplier to Glanbia or Kerry Group, Vodafone shares as a legacy from the Eircom buyout, and possibly a few FBD Insurance shares, or bank shares.

The tax implications of share ownership falls into a number of categories.