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No. 188 Farming with Contractors


No. 188 Farming with Contractors

ISBN 978 1 901 434 33 8

Price: £25.00

Foreword

I am pleased to introduce you to the CAAV’s latest publication, Farming with Contractors. With the increase in contract farming, the advent of the Single Payment and the tightening definitions of Agricultural Property Relief for farmhouses this is a matter where practitioners need to stand back and look at arrangements set up a number of years ago to see whether they still fulfil the purpose for which they were originally conceived.

This publication looks into the pitfalls that you should avoid particularly following the McKenna case and the more restrictive rules laid down by the Revenue.

Having analysed whether contract farming is the route that best serves your client’s objectives, the publication then looks at those matters that an agreement should include with a detailed commentary on them. The Booklet concludes with a suggested basic form of a Contracting Agreement for adaptation for use in different circumstances and farming regions.

I am sure the membership will find the document of considerable value and it only remains for me to thank the Property Committee under the Chairmanship of Dermot Spurrier for promoting the publication for all those members who have contributed to its content and as always to our Secretary and Adviser Jeremy Moody for his tremendous input in its production.

£25.00

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