| 000 | 01012cam a2200217 4500 | ||
|---|---|---|---|
| 001 | ABS68066 | ||
| 008 | 040714n2004 000 0 eng u | ||
| 035 | _a(Sirsi) u126775 | ||
| 245 | _aRelief for farming losses | ||
| 260 | _c2004 | ||
| 490 |
_aFarm Tax Brief _v19(5) June 2004, 5-6(2) |
||
| 520 | _aDescribes the situation in the case "Walsh and another v Taylor (HMIT)", ([2004] STC (SCD) 48) where a farm was run on a commercial basis but not so that profits could reasonably be expected to be realised within the period set out in the hobby farming provisions of the Corporation Taxes Act 1988 s397 or within a reasonable period thereafter. Consequently loss relief under the Income and Corporation Taxes Act 1988 s381 was not available. | ||
| 590 | _aABS | ||
| 590 | _aABS | ||
| 650 | _aWALSH AND ANOTHER V TAYLOR (HMIT) | ||
| 650 | _aFARMING BUSINESS | ||
| 650 | _aHOBBY FARMING | ||
| 650 | _aINCOME AND CORPORATION TAXES ACT 1988 | ||
| 690 | _aRURAL-FARM BUSINESS MANAGEMENT | ||
| 942 | _n0 | ||
| 999 |
_c117695 _d117695 |
||