– see also Farm animals

Agricultural property relief


Herd basis

– see also Herd basis

Acquisition of new herd within five years of sale of old herd

Bloodstock breeding

Herd, meaning

Immature animals

Mature animals

Production herd

Replacements to herd

Share farming

Shares in animals

Herd basis election

Anti-avoidance provisions

Effect of


Herds no longer kept


Partnership changes


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