Farming taxation I
Language: English Series: Taxation ; 134(3492) 23 February 1995, 477-479(3)Publication details: 1995Subject(s): Summary: First in a series outlining tax difficulties faced by farm businesses particularly those which diversify away from traditional activities. Considers the definition of `farming` under Taxes Act 1988 s832(1), relief for fluctuating profits, farm losses, diversification including fish farming and cessation of partnerships.| Item type | Current library | Call number | Copy number | Status | Barcode | |
|---|---|---|---|---|---|---|
| Journal article | London Journal article | ABS52385 (Browse shelf(Opens below)) | 1 | Available | 75496-1001 |
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First in a series outlining tax difficulties faced by farm businesses particularly those which diversify away from traditional activities. Considers the definition of `farming` under Taxes Act 1988 s832(1), relief for fluctuating profits, farm losses, diversification including fish farming and cessation of partnerships.