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Tax Planning for Farm and Land Diversification
Bloomsbury Professional (Verlag)
978-1-5265-1533-9 (ISBN)
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The sixth edition covers a number of important new developments:
- the Agriculture Bill 2019-20 which has the main aims of reforming UK agriculture policy, replacing the current subsidy system, supporting land-owners and farmers in the transition away from the Common Agricultural Policy and introducing a new Environmental Land Management scheme
- the results of the consultation on tenancy reform
- New CGT returns from 5 April 2020 (need for a 30-day disclosure)
- The new Annual Investment Allowance set at £1 million
- Implications from the pressure to plant more trees (and promise of more subsidies) to increase the profitability of woodland
- The tax impact of ‘rewilding’ and ‘agroforestry’
Julie Butler has her own firm of chartered accountants, Butler & Co, which acts for a large amount of the farming and equine industry and lectures widely on the subjects surrounding farm diversification.
1: Farming and the need for diversification
2: Diversification – alternative land use, grants and impact on the basic tax planning
3: Wills
4: Protecting the tax position of the farmhouse
5: Protecting the farm's assets
6: Diversification – the reality
7: Tax planning for fixed assets and stock
8: To incorporate or not to incorporate?
9: Planning for VAT
10: The 'reluctant' and 'lifestyle' farmer
11: Share farming, contract farming, farm business tenancies and other farming business agreements
12: Hobby and lifestyle farming and use of farming losses
13: Planning the best use APR and BPR for inheritance tax
14: Planning property disposals tax efficiently
15: Farmland and buildings – the letting activity
16: Divorce and farming
17: Trusts
18: Miscellaneous
Erscheint lt. Verlag | 21.1.2021 |
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Verlagsort | London |
Sprache | englisch |
Maße | 156 x 234 mm |
Themenwelt | Recht / Steuern ► EU / Internationales Recht |
Recht / Steuern ► Steuern / Steuerrecht ► Erbschaftsteuer / Schenkungsteuer | |
Wirtschaft ► Volkswirtschaftslehre ► Wirtschaftspolitik | |
ISBN-10 | 1-5265-1533-4 / 1526515334 |
ISBN-13 | 978-1-5265-1533-9 / 9781526515339 |
Zustand | Neuware |
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