A fishy business
Language: English Series: Taxation ; 119(3116) 25 September 1987, 549-551(3)Publication details: 1987Subject(s): Summary: Outlines some of the tax implications in fish farming , which is becoming increasingly popular as an alternative to traditional agriculture. Begins by identifying what type of fishery for tax purposes can be considered as farming, before looking at the allowances and reliefs it attracts; including farming on a herd basis which treats the fish as a capital item, grants, roll-over relief , business expansion scheme , capital allowances and relief from scientific research allowances.| Item type | Current library | Call number | Copy number | Status | Barcode | |
|---|---|---|---|---|---|---|
| Journal article | London Journal article | ABS38227 (Browse shelf(Opens below)) | 1 | Available | 9355-1001 |
Outlines some of the tax implications in fish farming , which is becoming increasingly popular as an alternative to traditional agriculture. Begins by identifying what type of fishery for tax purposes can be considered as farming, before looking at the allowances and reliefs it attracts; including farming on a herd basis which treats the fish as a capital item, grants, roll-over relief , business expansion scheme , capital allowances and relief from scientific research allowances.