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 – IHTM24032
Case Law – Dixon v IR Commrs ; Terry & Anor 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 – Key Data ¶7-050