Single farm payment - a step-by-step guide

Mordaunt, Francis

Single farm payment - a step-by-step guide - 2005 - Farmland Market (63) Spring 2005, 12-22(11) .

Provides comprehensive practical guidance to the new single farm payment (SFP) system which ushers in a new era in UK farming. Has sections on the SFP system and its background , entitlement establishment and claim, payment conditions, business and land occupation changes, deductions and their recovery and taxation issues and values. Concludes with industry scenarios showing the impact of the SFP on the arable and livestock sectors. Features many useful fact boxes illustrating the above themes.