Silencing the lambs - I
Cockburn, R
Silencing the lambs - I - 2001 - Taxation 147(3805) 3 May 2001, 110-113(4) .
First part of a two part article discussing the tax repercussions of the foot and mouth crisis. Examines the provision of compensation to farmers for the compulsory slaughter of animals, and discusses the related tax issues of averaging profits, timing of compensation receipts, whether animals are already elected on the herd basis, and whether there is a substantial or non-substantial herd disposal.
FOOT-AND-MOUTH DISEASE
COMPENSATION
FARMERS
SLAUGHTER SCHEMES
TAXATION
HERD BASIS
INLAND REVENUE
TAX PLANNING
DISPOSAL
Silencing the lambs - I - 2001 - Taxation 147(3805) 3 May 2001, 110-113(4) .
First part of a two part article discussing the tax repercussions of the foot and mouth crisis. Examines the provision of compensation to farmers for the compulsory slaughter of animals, and discusses the related tax issues of averaging profits, timing of compensation receipts, whether animals are already elected on the herd basis, and whether there is a substantial or non-substantial herd disposal.
FOOT-AND-MOUTH DISEASE
COMPENSATION
FARMERS
SLAUGHTER SCHEMES
TAXATION
HERD BASIS
INLAND REVENUE
TAX PLANNING
DISPOSAL