| 000 | 01058cam a2200277 4500 | ||
|---|---|---|---|
| 001 | ABS64067 | ||
| 008 | 000000n2001 000 0 eng u | ||
| 035 | _a(Sirsi) u112923 | ||
| 100 | _aCockburn, R | ||
| 245 | _aSilencing the lambs - I | ||
| 260 | _c2001 | ||
| 490 |
_aTaxation _v147(3805) 3 May 2001, 110-113(4) |
||
| 520 | _aFirst part of a two part article discussing the tax repercussions of the foot and mouth crisis. Examines the provision of compensation to farmers for the compulsory slaughter of animals, and discusses the related tax issues of averaging profits, timing of compensation receipts, whether animals are already elected on the herd basis, and whether there is a substantial or non-substantial herd disposal. | ||
| 590 | _aABS | ||
| 650 | _aFOOT-AND-MOUTH DISEASE | ||
| 650 | _aCOMPENSATION | ||
| 650 | _aFARMERS | ||
| 650 | _aSLAUGHTER SCHEMES | ||
| 650 | _aTAXATION | ||
| 650 | _aHERD BASIS | ||
| 650 | _aINLAND REVENUE | ||
| 650 | _aTAX PLANNING | ||
| 650 | _aDISPOSAL | ||
| 690 |
_aRURAL _96268 |
||
| 942 | _n0 | ||
| 999 |
_c67221 _d67221 |
||