Details

Tax Planning for Farm and Land Diversification


Tax Planning for Farm and Land Diversification



von: Butler Julie Butler

189,00 €

Verlag: Bloomsbury Professional
Format: PDF
Veröffentl.: 29.10.2018
ISBN/EAN: 9781526506665
Sprache: englisch
Anzahl Seiten: 624

DRM-geschütztes eBook, Sie benötigen z.B. Adobe Digital Editions und eine Adobe ID zum Lesen.

Beschreibungen

Tax Planning for Farm and Land Diversification, Fifth Edition has been extensively updated to cover all the developments in this area, in particular regarding subsidies, property development and Brexit-led implications, as well as a greater emphasis on probate preparation and disputes.Every chapter has been updated to take account of the numerous changes in agriculture since the previous edition. As such, it covers:- The need to consider issues of undue influence, lifetime gifts and the role of the executor and beneficiary penalties for farming families- Consideration of the 'glamping' and Airbnb diversification and associated tax implications- Additional tax planning possibilities where sale of development land is anticipated including 'slice of the action' schemes and overage for farmers- HMRC's current approach to business property relief claims for livery businesses- Update on entrepreneurs' relief and the tax treatment of barter transactions and overall areas of woodlands- The impact of FRS 102 and FRS 105 on the farming industry and the impact on stock- Consideration of the HS232 Farm Stock Valuation (2015) (updated April 2016) and its practical implications for stock valuations

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