Published: 26 January, 1996
This popular title deals fully with the implications of all taxes for landowners and farmers and takes account of the changed economic climate for farming in Britain.
* Discusses the latest developments in inheritance tax, capital gains tax, property taxes, tax planning, partnership taxation, valuation of agricultural tenancies and VAT
* Includes guidelines, worked examples and checklists for a more practical explanation of a complex subject area
* Updated twice a year
Table of Statutes;
Table of Cases;
Table of Statutory Instruments;
1. Introduction and Outline;
2. Farming Profits and Losses;
3. Farm Stocks;
4. Agricultural Rents;
5. Farming and Landownership;
6. Partnerships and Companies;
7. Capital Gains and Losses;
8. Inheritance Tax;
9. Value Added Tax;
10. Property Taxes;
11. For Future Use;
12. National Insurance Contributions;
13. Woodlands;
14. The Countryside and the National Heritage;
15. Tax Planning I: Choice of Medium;
16. Tax Planning II: Farm Finance;
17. Tax Planning III: Business Development;
18. Tax Planning IV: Death;
19. Procedure: Tax Returns; Assessment; Collection;
20. Transactions;
Index;
Checklist