Revenue has published Tax Briefing Issue 12 which clarifies a number of tax issues relating to Share Farming and sets out some examples which illustrate the tax implications of Share Farming transactions. Share farming is the term used to describe an arrangement where two parties, the landowner and a share farmer, carry on separate farming businesses on the same land without forming a partnership or company. Tax Briefing Issue 12 is available on Revenue's website at www.revenue.ie