000 00872cab a2200289 4500
001 ABS49076
008 090401t1993 xxu||||| |||| 00| 0 eng d
035 _a(Sirsi) u69807
041 _aeng
100 _aApsion, G.
245 _aTax and share farmers
260 _c1993
350 _a0
490 _aRural Practice Bulletin
_vMay/June 1993, 25-28(4)
520 _aExamines the practice of share farming in the light of legislation and case law, concentrating on the qualifications required to be classed as a `farmer` for tax purposes.
650 _aBACK V DANIELS
650 _aCALDER V ALLANSON
650 _aDAWSON V COUNSELL
650 _aHAWKER V COMPTON
650 _aOCCUPATION
650 _aRUSSELL V HIRD & MERCER
650 _aSHARE FARMING
650 _aTAX LIABILITY
690 _aRURAL PRACTICE
942 _n0
948 _c04/03/1997
999 _c43884
_d43884