Farm animals
– see also Livestock
Capital allowances
Legislation/Regulatory –
CAA2001 s. 38
HMRC Guidance –
CA21220
Compulsory slaughter, compensation for
Book value
Cessation of trading
Effect of claim for spreading of profits
Generally
Interpretation
Right to make claim
Time limits for spreading claim
Computation of profits
Legislation/Regulatory –
ITTOIA2005 s. 30
Ewe and suckler cow premium quotas
Legislation/Regulatory –
TCGA92 s. 155
Grants and subsidies, timing issues
Legislation/Regulatory –
IRInt. 92
Herd basis
– see Herd basis
Trading stock
Legislation/Regulatory –
ITTOIA2005 s. 30