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.

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.

Changing landscapes can mean a changed tax landscape too.

Once upon a time, the Irish landscape was occupied almost exclusively by farmers. There was effectively no distinction between land and farmland.