BIM55050 - Farming in tax law: contents

This chapter contains the following:

  1. BIM55051
    Definition of farming
  2. BIM55055
    Occupation of land
  3. BIM55060
    Farm land let for period of 365 days or more
  4. BIM55065
    Short-term grazing lets
  5. BIM55070
    Share farming
  6. BIM55075
    Tax treatment of share farming agreements
  7. BIM55080
    Arrangements which are not share farming
  8. BIM55085
    Practical approach to share farming cases
  9. BIM55090
    Contract farming
  10. BIM55095
    Farming outside the UK
  11. BIM55100
    Occupation of land for purposes of husbandry
  12. BIM55105
    Intensive livestock enterprise/fish farms
  13. BIM55110
    All farming to be treated as a trade
  14. BIM55115
    All farming by same person treated as one trade
  15. BIM55120
    Short Rotation Coppice