Silencing the lambs - II
Series: Taxation ; 147(3806) 10 May 2001, 140-143(4)Publication details: 2001Subject(s): Summary: Second part of a two part article examining the tax repercussions of the foot and mouth crisis. Continues the discussion of tax issues for farmers with reference to stock valuation and altering accounting dates as a tax planning device. Also considers tax implications for non-farming businesses and raises the issues of self assessment payment s on account, staff redundancies and stock values. Highlights the additional costs of accommodation, disinfection and advertising, looks at staffing issues for accountancy firms and capital gains tax in the event of business closure, and concludes that advisers of farming and non-farming businesses have an important duty to provide accurate tax advice.| Item type | Current library | Call number | Copy number | Status | Barcode | |
|---|---|---|---|---|---|---|
| Journal article | London Journal article | ABS64068 (Browse shelf(Opens below)) | 1 | Available | 112931-1001 |
Second part of a two part article examining the tax repercussions of the foot and mouth crisis. Continues the discussion of tax issues for farmers with reference to stock valuation and altering accounting dates as a tax planning device. Also considers tax implications for non-farming businesses and raises the issues of self assessment payment s on account, staff redundancies and stock values. Highlights the additional costs of accommodation, disinfection and advertising, looks at staffing issues for accountancy firms and capital gains tax in the event of business closure, and concludes that advisers of farming and non-farming businesses have an important duty to provide accurate tax advice.