| 000 | 01425cam a2200277 4500 | ||
|---|---|---|---|
| 001 | ABS64068 | ||
| 008 | 000000n2001 000 0 eng u | ||
| 035 | _a(Sirsi) u112931 | ||
| 100 | _aCockburn, R | ||
| 245 | _aSilencing the lambs - II | ||
| 260 | _c2001 | ||
| 490 |
_aTaxation _v147(3806) 10 May 2001, 140-143(4) |
||
| 520 | _aSecond part of a two part article examining the tax repercussions of the foot and mouth crisis. Continues the discussion of tax issues for farmers with reference to stock valuation and altering accounting dates as a tax planning device. Also considers tax implications for non-farming businesses and raises the issues of self assessment payment s on account, staff redundancies and stock values. Highlights the additional costs of accommodation, disinfection and advertising, looks at staffing issues for accountancy firms and capital gains tax in the event of business closure, and concludes that advisers of farming and non-farming businesses have an important duty to provide accurate tax advice. | ||
| 590 | _aABS | ||
| 650 | _aFOOT-AND-MOUTH DISEASE | ||
| 650 | _aTAXATION | ||
| 650 | _aRURAL BUSINESSES | ||
| 650 | _aSTOCK VALUATION | ||
| 650 | _aMANAGEMENT-BUSINESS MANAGEMENT-FINANCIAL MANAGEMENT-ACCOUNTING | ||
| 650 | _aREDUNDANCIES | ||
| 650 | _aCOMPENSATION | ||
| 650 | _aCAPITAL GAINS TAX | ||
| 650 | _aTAX PLANNING | ||
| 690 |
_aRURAL _96268 |
||
| 942 | _n0 | ||
| 999 |
_c67222 _d67222 |
||