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Tax and share farmers

By: Language: English Series: Rural Practice Bulletin ; May/June 1993, 25-28(4)Publication details: 1993Subject(s): Summary: Examines the practice of share farming in the light of legislation and case law, concentrating on the qualifications required to be classed as a `farmer` for tax purposes.

Examines the practice of share farming in the light of legislation and case law, concentrating on the qualifications required to be classed as a `farmer` for tax purposes.