000 00920cab a2200253 4500
001 ABS52385
008 090401t1995 xxu||||| |||| 00| 0 eng d
035 _a(Sirsi) u75496
041 _aeng
100 _aGreenwood, J.R.
245 _aFarming taxation I
260 _c1995
350 _a0
490 _aTaxation
_v134(3492) 23 February 1995, 477-479(3)
520 _aFirst in a series outlining tax difficulties faced by farm businesses particularly those which diversify away from traditional activities. Considers the definition of `farming` under Taxes Act 1988 s832(1), relief for fluctuating profits, farm losses, diversification including fish farming and cessation of partnerships.
650 _aDIVERSIFICATION
650 _aFARM BUSINESSES
650 _aFISH FARMING
650 _aPARTNERSHIPS
650 _aTAXES ACT 1988 S832(1)
690 _aTAXATION
942 _n0
948 _c04/03/1997
999 _c47513
_d47513