S9 Income Tax (Trading and Other Income) Act 2005, S996(1)Income Tax Act 2007 (ITA 2007), S36 Corporation Tax Act 2009, S1125Corporation Tax Act 2010 (CTA 2010)

Farming is treated for the purposes of both Income Tax and Corporation Tax as a trade whether or not the land is managed on a commercial basis and with a view to the realisation of profits.

Need help? Get subscribed!

To subscribe to this content, simply call 0800 231 5199

We can create a package that’s catered to your individual needs.

Or book a demo to see this product in action.