The rebirth of contract farming
Butler, J.
The rebirth of contract farming - 2004 - Taxation 153(3961) 10 June 2004, 280-281(2) .
Discusses the effect of Stamp Duty Land Tax (SDLT) on farm business tenancies. The new tax may have an adverse effect on farm business tenancies through the increased administration involved in the calculation of the potential SDLT liability. Looks briefly at the history of farm business tenancies, the effect of the mid-term review and the advantages of contract farming. Also looks at rent reviews, Capital Gains Tax problems, the Finance Act 2003 s160 and mixed use for business asset taper relief.
CONTRACT FARMING
FARM BUSINESS TENANCIES
RENT REVIEWS
STAMP DUTY LAND TAX
CAPITAL GAINS TAX
FINANCE ACT 2003 S160
MIXED-USE TENANCIES
BUSINESS ASSETS
TAPER RELIEF
The rebirth of contract farming - 2004 - Taxation 153(3961) 10 June 2004, 280-281(2) .
Discusses the effect of Stamp Duty Land Tax (SDLT) on farm business tenancies. The new tax may have an adverse effect on farm business tenancies through the increased administration involved in the calculation of the potential SDLT liability. Looks briefly at the history of farm business tenancies, the effect of the mid-term review and the advantages of contract farming. Also looks at rent reviews, Capital Gains Tax problems, the Finance Act 2003 s160 and mixed use for business asset taper relief.
CONTRACT FARMING
FARM BUSINESS TENANCIES
RENT REVIEWS
STAMP DUTY LAND TAX
CAPITAL GAINS TAX
FINANCE ACT 2003 S160
MIXED-USE TENANCIES
BUSINESS ASSETS
TAPER RELIEF