Tax and share farmers
Apsion, G.
Tax and share farmers - 1993 - Rural Practice Bulletin May/June 1993, 25-28(4) .
Examines the practice of share farming in the light of legislation and case law, concentrating on the qualifications required to be classed as a `farmer` for tax purposes.
BACK V DANIELS
CALDER V ALLANSON
DAWSON V COUNSELL
HAWKER V COMPTON
OCCUPATION
RUSSELL V HIRD & MERCER
SHARE FARMING
TAX LIABILITY
Tax and share farmers - 1993 - Rural Practice Bulletin May/June 1993, 25-28(4) .
Examines the practice of share farming in the light of legislation and case law, concentrating on the qualifications required to be classed as a `farmer` for tax purposes.
BACK V DANIELS
CALDER V ALLANSON
DAWSON V COUNSELL
HAWKER V COMPTON
OCCUPATION
RUSSELL V HIRD & MERCER
SHARE FARMING
TAX LIABILITY