000 01100cam a2200253 4500
002 7940
008 040817n2004 000 0 eng u
020 _a0754522180
035 _a(Sirsi) u127075
041 _aeng
050 _a336.22
_c18
100 _aButler, J.
245 _aTolley's tax planning for farm and land diversifiction
260 _aLondon
_bLexisNexis UK
_c2004
300 _axl, 582p.
_c23cm.
350 _a57.95
520 _aSecond edition of the guide to the tax benefits and pitfalls to which farmers are exposed when putting land to new commercial use. Among the key tax issues for farmers and landowners are: protecting the tax status of the farmhouse, farm buildings and let buildings; planning for VAT; planning permission and how to use tax planning once you have it; and tax planning for development gains. This edition also covers the impact of the Mid Term Review and the introduction of the Stamp Duty Land Tax.
650 _aTAXATION
650 _aFARMING
650 _aTAX PLANNING
650 _aDIVERSIFICATION
690 _aRURAL
_96268
942 _n0
999 _c103700
_d103700