‘A very rare opportunity’ is how Midleton-based selling agent David Keane describes the sale of a 109-acre prime roadside holding at Kilcrea, Ovens, Co Cork.

A SCHEME under which two directors of one of the country’s largest construction companies received Ir£600,000 (€760,000) in tax-free dividends was a tax avoidance scheme involving a misuse of export sales tax reliefs, the High Court ruled yesterday.