Agricultural property relief

– see Agricultural property relief

Averaging of profits, carry-back of losses

Case Law – Donaghy v Revenue and Customs Commissioners. [2012] BTC 1,601

Business property relief

– see Business property relief (BPR)

Grants: payments received for non-supplies

Commentary – Indirect Tax Reporter ¶10-602

Partnership losses, trade carried on a commercial basis

Case Law – Walsh & Anor v Taylor (HMIT) (2003) Sp C 386

Payments under EC Dairy Herd Conversion Scheme, capital or revenue receipts

Case Law – Inland Revenue Commissioners v. W. Andrew Biggar (a firm). [1982] BTC 332

Registration

Commentary – Indirect Tax Reporter ¶43-000

Relief for transfer of business on retirement

Case Law – Atkinson (H.M. Inspector of Taxes) v. Dancer; Mannion (H.M. Inspector of Taxes) v. Johnst [1988] BTC 364

Single or multiple supply

Commentary – Indirect Tax Reporter ¶15-670

Single payment scheme

– see also Farmers' single payment scheme (SPS)

Generally

Legislation/Regulatory – TBSE6/05

Smallholdings authority

Commentary – Indirect Tax Reporter ¶51-740