Ewe and suckler cow premiums

Commentary – Tax Reporter ¶571-080

Fish

Commentary – Tax Reporter ¶571-090
HMRC Guidance – CG78120

Milk

Commentary – Tax Reporter ¶270-800 ; Tax Reporter ¶571-060 ; Tax Reporter ¶658-200
HMRC Guidance – IHTM24051 ; IHTM24063 ; IHTM24064 ; IHTM24065 ; IHTM24066 ; IHTM24068 ; IHTM24250
Case Law – Arnander & Ors (Executors of McKenna dec'd) v. R & C Commrs ; Cottle v Coldicott (HMIT) ; Dixon v IR Commrs ; Higginson's Executors v IR Commrs ; Lloyds TSB (as personal representative of Antrobus dec'd) v IR Commrs ; Rosser v IR Commrs ; Taylor (personal representative of Sosnowski) v IR Commrs ; Terry & Anor v R & C Commrs ; Wheatley's Executors v IR Commrs ; Williams (Personal Representative of Mary Philomena Williams dec'd) v. R & C Commrs

Potatoes

Commentary – Tax Reporter ¶270-800 ; Tax Reporter ¶571-070
Case Law – Terry & Anor v R & C Commrs

Roll-over relief

Commentary – Hardman's Tax Rates and Tables ¶7-050