The rebirth of contract farming
Series: Taxation ; 153(3961) 10 June 2004, 280-281(2)Publication details: 2004Subject(s): Summary: Discusses the effect of Stamp Duty Land Tax (SDLT) on farm business tenancies. The new tax may have an adverse effect on farm business tenancies through the increased administration involved in the calculation of the potential SDLT liability. Looks briefly at the history of farm business tenancies, the effect of the mid-term review and the advantages of contract farming. Also looks at rent reviews, Capital Gains Tax problems, the Finance Act 2003 s160 and mixed use for business asset taper relief.| Item type | Current library | Call number | Copy number | Status | Barcode | |
|---|---|---|---|---|---|---|
| Journal article | London Journal article | ABS67970 (Browse shelf(Opens below)) | 1 | Available | 126649-1001 |
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Discusses the effect of Stamp Duty Land Tax (SDLT) on farm business tenancies. The new tax may have an adverse effect on farm business tenancies through the increased administration involved in the calculation of the potential SDLT liability. Looks briefly at the history of farm business tenancies, the effect of the mid-term review and the advantages of contract farming. Also looks at rent reviews, Capital Gains Tax problems, the Finance Act 2003 s160 and mixed use for business asset taper relief.