Farming losses [BIM85600]
Contents:
- [BIM85600] Farming losses
- [BIM85601] Farming losses: general
- [BIM85605] Farming losses: trade loss relief against general income
- [BIM85615] Farming losses: test of commerciality
- [BIM85620] Farming losses: restriction of relief after 5 years of losses
- [BIM85625] Farming losses: operation of five year rule
- [BIM85630] Farming losses: loss considered is loss incurred in year to 5 April
- [BIM85635] Farming losses: notional cessations and recommencements
- [BIM85640] Farming losses: let-out for long term ventures
- [BIM85645] Farming losses: let-out where farming part of larger undertaking
- [BIM85650] Farming losses: avoidance
