Tax Planning for Farm and Land Diversification (PDF)
(Sprache: Englisch)
Tax Planning for Farm and Land Diversification, Fifth Edition has been extensively updated to cover all the developments in this area, in particular regarding subsidies, property development and Brexit-led implications, as well as a greater emphasis on...
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Tax Planning for Farm and Land Diversification, Fifth Edition has been extensively updated to cover all the developments in this area, in particular regarding subsidies, property development and Brexit-led implications, as well as a greater emphasis on probate preparation and disputes.Every chapter has been updated to take account of the numerous changes in agriculture since the previous edition. As such, it covers:- The need to consider issues of undue influence, lifetime gifts and the role of the executor and beneficiary penalties for farming families- Consideration of the 'glamping' and Airbnb diversification and associated tax implications- Additional tax planning possibilities where sale of development land is anticipated including 'slice of the action' schemes and overage for farmers- HMRC's current approach to business property relief claims for livery businesses- Update on entrepreneurs' relief and the tax treatment of barter transactions and overall areas of woodlands- The impact of FRS 102 and FRS 105 on the farming industry and the impact on stock- Consideration of the HS232 Farm Stock Valuation (2015) (updated April 2016) and its practical implications for stock valuations
Bibliographische Angaben
- Autor: Butler Julie Butler
- 2018, 624 Seiten, Englisch
- ISBN-10: 1526506661
- ISBN-13: 9781526506665
- Erscheinungsdatum: 29.10.2018
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