The end of the grazing licence?
The end of the grazing licence?
- 1995
- Farm Tax Brief 10(7) July 1995, 53-54(2) .
Points out that tax advantages of remaining a farmer rather than a landlord may continue the use of grazing licences in spite of the flexible provisions of the Agricultural Tenancies Act 1995.
AGRICULTURAL TENANCIES ACT 1995
CAPITAL GAINS TAX
CIR V FORSYTH-GRANT
FARM BUSINESS TENANCIES
FINANCE ACT 1995 S39
GRAZING LICENCES
SCHEDULE A
Points out that tax advantages of remaining a farmer rather than a landlord may continue the use of grazing licences in spite of the flexible provisions of the Agricultural Tenancies Act 1995.
AGRICULTURAL TENANCIES ACT 1995
CAPITAL GAINS TAX
CIR V FORSYTH-GRANT
FARM BUSINESS TENANCIES
FINANCE ACT 1995 S39
GRAZING LICENCES
SCHEDULE A