Silencing the lambs - I
Series: Taxation ; 147(3805) 3 May 2001, 110-113(4)Publication details: 2001Subject(s): Summary: First part of a two part article discussing the tax repercussions of the foot and mouth crisis. Examines the provision of compensation to farmers for the compulsory slaughter of animals, and discusses the related tax issues of averaging profits, timing of compensation receipts, whether animals are already elected on the herd basis, and whether there is a substantial or non-substantial herd disposal.| Item type | Current library | Call number | Copy number | Status | Barcode | |
|---|---|---|---|---|---|---|
| Journal article | London Journal article | ABS64067 (Browse shelf(Opens below)) | 1 | Available | 112923-1001 |
First part of a two part article discussing the tax repercussions of the foot and mouth crisis. Examines the provision of compensation to farmers for the compulsory slaughter of animals, and discusses the related tax issues of averaging profits, timing of compensation receipts, whether animals are already elected on the herd basis, and whether there is a substantial or non-substantial herd disposal.