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The Herd Basis

Language: English Series: Farm Tax Brief ; 5(8) August/September 1990, 62-64(3)Publication details: 1990Subject(s): Summary: Describes the ` Herd Basis ` rules for taxing livestock under Taxes Act 1988 Sched 5 where the herd is effectively treated as a capital asset .

Describes the ` Herd Basis ` rules for taxing livestock under Taxes Act 1988 Sched 5 where the herd is effectively treated as a capital asset .