Potato and cabbage rosti with poached eggs
:
2
Course
:
Brunch
Cooking Time
:
20 mins
Prep Time
:
20 mins
Ingredients
2 large floury potatoes, such as Rooster, peeled
1 tbsp plain flour
1 egg yolk
3 tbsp sauerkraut, with excess liquid squeezed
Vegetable oil, for frying
4 fresh, medium-sized eggs
2 tbsp mayonnaise
Tabasco sauce
sea salt
Preheat the oven to 200°C. Lay the potatoes on a tea towel or cloth on the work surface. Using a box grater, grate the potatoes on to the towel.
Wrap the potatoes and squeeze out any excess liquid before placing in a bowl. Add the sauerkraut, flour, egg yolk and salt to the bowl and mix it all together so it begins to stick.
Heat a non-stick pan and add a little oil. Roughly shape the rostis into flat circles about 2.5cm thick using your hands, then add them to the pan.
Cook over a medium heat for 3 minutes on each side until they are golden brown and soft throughout. If they are still raw inside, you can pop them in the hot oven for 5 minutes to cook through.
To poach the eggs, place a large heavy based saucepan on the heat filled with water, bring it to the boil and season with salt. Gently stir the water with a spoon before dropping the eggs in, reduce the heat and cook for three minutes until soft poached.
Place the rostis on the plates, add a dollop of mayonnaise, followed by the poached eggs. Season with salt, a few drops of Tabasco and serve.
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Inheritance, relatives and blended families: what does it mean for tax-free thresholds?
Could you clarify a passing comment that you made in your article last week. You used the phrase 'by blood'. Are you drawing a distinction with uncle or aunt by marriage versus an uncle or aunt 'by blood'? In other words, are you saying that a child can inherit under Class B from their parent's sibling, but not the spouse of that sibling? Are you sure that is correct as I do not see any such distinction in Revenue guidance ? It also raises the question of who is 'the parent' in the case of a divorce and remarriage. Does the birth parent for Class A purposes cease to be a parent on remarriage or can the step-parent become one? Mr DL READ MORE I always wonder when I write 'by blood' whether it is clearly understood. As with many recurring items, I have set out clearly what that means at one point or another but often revert to the shorthand. And yes, it can be counterintuitive if, like me, you grew up in a family where aunts were regarded as aunts regardless of whether they were my parents' siblings or had married into the family – and similarly for uncles. But Revenue does make a distinction when it comes to inheritance. The three inheritance tax thresholds are very specifically delineated according to blood relationship between the person making the gift or leaving the inheritance in their will and the person receiving it. Category A, which offers the highest tax-free threshold – currently €400,000 – is generally referred to as covering gifts and inheritances from a parent to a child, but it is slightly wider than that. [ Inheritance tax: How to avoid leaving your loved ones with a hefty bill Opens in new window ] For instance, if it is the child that dies – as an adult or otherwise – and the parent who inherits from them, the parent will also benefit from the Category A threshold as long as they are inheriting outright – rather than, say, getting a life interest in a property. The threshold will also apply to a child – anyone under the age of 18 – where they are inheriting from their grandparent when their parent is dead. We'll come back to that Category A in a minute in relation to the second part of your query. Category B covers close blood relatives other than parents – or other scenarios covered by Category A. It is sometimes described as lineal relations – i.e. those in a direct line of descent or ancestry. Most commonly, that is seen as covering gifts and inheritance from a brother or sister, a grandparent and an uncle or aunt. And yes, it is only aunts or uncles related by blood – i.e. siblings of one or other parent. You're certainly right to query it. I used to think it covered everyone with that title but I did check with the Revenue commissioners and they did confirm that there had to be a blood relationship with the aunt or uncle for them to be covered under Category B. Category B will also cover life interest inheritance from a child to a parent or any inheritance from a child to an aunt, uncle or grandparent in the unfortunate circumstance of the child predeceasing the older relative. [ Will inheritance tax be cut again in the budget? Opens in new window ] Many people worry about what other people will pay in tax on an unexpected windfall (inheritance) after they are gone. Photograph: Getty Images There is a growing clamour – particularly from people who do not have children – for reform of this Category B. As it stands, the tax-free threshold under Category B is €40,000, just 10 per cent of the Category A threshold. An awful lot of people worry about what other people will pay in tax on an unexpected windfall (inheritance) after they are gone. Personally, I always find that odd but that's not to say it is not a thing. There is pressure either to raise this significantly or to find some other device to allow people without children nominate one or two beneficiaries who can avail of a higher threshold. It is something that has been examined in the Tax Strategy Papers published recently by the Department of Finance . These papers examine issues that might be addressed in the budget later this year or a budget further down the line. As is their wont, this review merely sets out options and, to the degree possible, their likely cost or benefit to the exchequer. Whether one approach should be favoured over another or whether any policy change should be pursued remains a political matter for decision by the Government . Finally, we have Category C which covers all other people benefiting from a gift or inheritance – sometimes called 'strangers in blood' where the current tax-free threshold is €20,000. [ I am due to inherit €30,000, is it worth my while to gift my husband half to avoid tax? Opens in new window ] The three inheritance tax thresholds are delineated according to blood relationship between the person leaving the inheritance in their will and the person receiving it. Photograph: Getty Images And you can see here why Revenue specifies that aunts and uncles in Category B must be blood relations, not relations by marriage. 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Serves : 2 Course : Brunch Cooking Time : 20 mins Prep Time : 20 mins Ingredients 2 large floury potatoes, such as Rooster, peeled 1 tbsp plain flour 1 egg yolk 3 tbsp sauerkraut, with excess liquid squeezed Vegetable oil, for frying 4 fresh, medium-sized eggs 2 tbsp mayonnaise Tabasco sauce sea salt Preheat the oven to 200°C. Lay the potatoes on a tea towel or cloth on the work surface. Using a box grater, grate the potatoes on to the towel. Wrap the potatoes and squeeze out any excess liquid before placing in a bowl. Add the sauerkraut, flour, egg yolk and salt to the bowl and mix it all together so it begins to stick. Heat a non-stick pan and add a little oil. Roughly shape the rostis into flat circles about 2.5cm thick using your hands, then add them to the pan. Cook over a medium heat for 3 minutes on each side until they are golden brown and soft throughout. If they are still raw inside, you can pop them in the hot oven for 5 minutes to cook through. To poach the eggs, place a large heavy based saucepan on the heat filled with water, bring it to the boil and season with salt. Gently stir the water with a spoon before dropping the eggs in, reduce the heat and cook for three minutes until soft poached. Place the rostis on the plates, add a dollop of mayonnaise, followed by the poached eggs. Season with salt, a few drops of Tabasco and serve.
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