Farming taxation I
Greenwood, J.R.
Farming taxation I - 1995 - Taxation 134(3492) 23 February 1995, 477-479(3) .
First in a series outlining tax difficulties faced by farm businesses particularly those which diversify away from traditional activities. Considers the definition of `farming` under Taxes Act 1988 s832(1), relief for fluctuating profits, farm losses, diversification including fish farming and cessation of partnerships.
DIVERSIFICATION
FARM BUSINESSES
FISH FARMING
PARTNERSHIPS
TAXES ACT 1988 S832(1)
Farming taxation I - 1995 - Taxation 134(3492) 23 February 1995, 477-479(3) .
First in a series outlining tax difficulties faced by farm businesses particularly those which diversify away from traditional activities. Considers the definition of `farming` under Taxes Act 1988 s832(1), relief for fluctuating profits, farm losses, diversification including fish farming and cessation of partnerships.
DIVERSIFICATION
FARM BUSINESSES
FISH FARMING
PARTNERSHIPS
TAXES ACT 1988 S832(1)