Livestock
Agricultural property relief
Generally
Herd basis
Acquisition of new herd within five years of sale of old herd
Bloodstock breeding
Capital allowances
Herd, meaning
Immature animals
Mature animals
Production herd
Replacements to herd
Share farming
Shares in animals
Herd basis election
Anti-avoidance provisions
Effect of
Generally
Herds no longer kept
Information
Partnership changes
Procedure
Tax consequences
Tax planning
Time limit
Trading profits, effect on
Two or more farms
Plant and machinery allowances
Tax treatment
Trading stock basis
Trading stock, treated as
Valuation, basis of