Part 23-1-7 Race Horse Trainers and Farming Extract from Tax Briefing, Issue 20 (December 1995) A number of enquiries have been received on whether race horse trainers are entitled to Farm Buildings Allowance in respect of expenditure incurred on stables, yards etc. In general, Revenue take the view that once a trainer has the use of land or, […]

Why join?

Unlike irishstatutebook.ie, our material has been edited to reflect changes made by the most recent Finance Acts. So it’s up to date and accurate.

Our material can be viewed on all devices (mobile, tablet, desktop).

Our Google search is lightning fast and accurate.

No credit card details required for trial.