000			01252cam a2200289 4500
001			ABS67970
008			040630n2004 000 0 eng u
035			_a(Sirsi) u126649
100			_aButler, J.
245		4	_aThe rebirth of contract farming
260			_c2004
490			_aTaxation _v153(3961) 10 June 2004, 280-281(2)
520			_aDiscusses the effect of Stamp Duty Land Tax (SDLT) on farm business tenancies. The new tax may have an adverse effect on farm business tenancies through the increased administration involved in the calculation of the potential SDLT liability. Looks briefly at the history of farm business tenancies, the effect of the mid-term review and the advantages of contract farming. Also looks at rent reviews, Capital Gains Tax problems, the Finance Act 2003 s160 and mixed use for business asset taper relief.
590			_aABS
590			_aABS
650			_aCONTRACT FARMING
650			_aFARM BUSINESS TENANCIES
650			_aRENT REVIEWS
650			_aSTAMP DUTY LAND TAX
650			_aCAPITAL GAINS TAX
650			_aFINANCE ACT 2003 S160
650			_aMIXED-USE TENANCIES
650			_aBUSINESS ASSETS
650			_aTAPER RELIEF
690			_aRURAL-FARM BUSINESS MANAGEMENT
942			_n0
999			_c117621 _d117621