Healy O'Connor

Inheritance and Gift Tax (CAT) for Farmers – An Increasing Liability?

Farmers should be mindful that Capital Acquisitions Tax (CAT) thresholds have been reduced significantly over recent years and that the tax rates have been increased. A growing number of people are going to find themselves liable to tax charged on gifts and inheritances. Over the last three years, tax free thresholds for gifts and inheritances have […]