000			00915cab a2200193 4500
001			ABS38227
008			090401t1987 xxu||||| |||| 00| 0 eng d
035			_a(Sirsi) u9355
041			_aeng
100			_aGolding, J.
245		2	_aA fishy business
260			_c1987
350			_a0
490			_aTaxation _v119(3116) 25 September 1987, 549-551(3)
520			_aOutlines some of the tax implications in fish farming , which is becoming increasingly popular as an alternative to traditional agriculture. Begins by identifying what type of fishery for tax purposes can be considered as farming, before looking at the allowances and reliefs it attracts; including farming on a herd basis which treats the fish as a capital item, grants, roll-over relief , business expansion scheme , capital allowances and relief from scientific research allowances.
690			_aTAXATION
942			_n0
948			_c04/03/1997
999			_c5831 _d5831