Farmers
Agricultural property relief
Averaging of profits, carry-back of losses
Business property relief
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
Registration
Commentary –
Indirect Tax Reporter ¶43-000
Relief for transfer of business on retirement
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