Tax planning and the herd basis elections
Language: English Series: Farm Tax Brief ; 7(4) April 1992, 27-28(2)Publication details: 1992Subject(s): Summary: Tax planning for the livestock farmer rests on two bases: the treatment of animals as trading stock or as a capital asset. Election to the latter, `herd basis`, is irrevocable, so the article debates the pros and cons of each approach.| Item type | Current library | Call number | Copy number | Status | Barcode | |
|---|---|---|---|---|---|---|
| Journal article | London Journal article | ABS46482 (Browse shelf(Opens below)) | 1 | Available | 58496-1001 |
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Tax planning for the livestock farmer rests on two bases: the treatment of animals as trading stock or as a capital asset. Election to the latter, `herd basis`, is irrevocable, so the article debates the pros and cons of each approach.