A fishy business
Golding, J.
A fishy business - 1987 - Taxation 119(3116) 25 September 1987, 549-551(3) .
Outlines some of the tax implications in fish farming , which is becoming increasingly popular as an alternative to traditional agriculture. Begins by identifying what type of fishery for tax purposes can be considered as farming, before looking at the allowances and reliefs it attracts; including farming on a herd basis which treats the fish as a capital item, grants, roll-over relief , business expansion scheme , capital allowances and relief from scientific research allowances.
A fishy business - 1987 - Taxation 119(3116) 25 September 1987, 549-551(3) .
Outlines some of the tax implications in fish farming , which is becoming increasingly popular as an alternative to traditional agriculture. Begins by identifying what type of fishery for tax purposes can be considered as farming, before looking at the allowances and reliefs it attracts; including farming on a herd basis which treats the fish as a capital item, grants, roll-over relief , business expansion scheme , capital allowances and relief from scientific research allowances.