Tax Planning for Farm and Land Diversification 3rd edition

ISBN-13: 9781845924850 / Angielski / Miękka / 2011 / 576 str.

Julie Butler

Opis

Tax Planning for Farm and Land Diversification offers practical help and guidance to ensure that UK farmers and landowners take full advantage of tax planning opportunities. It is a pragmatic and strategic guide, written in an accessible and user-friendly style. This third edition provides valuable guidance on UK tax consequences of pursuing alternative types of farming and land use rather than traditional methods. The book has been updated to reflect major developments in UK case law, the new pensions regime, changes to the IHT treatment of trusts contained in Finance Act 2006, and will be updated to the latest Finance Act.

Spis treści

1 Farming and the need for diversification 2 Diversification - alternative land use, grants and impact on the basic tax planning 3 Obtaining planning permission 4 Protecting the tax position of the farmhouse 5 Protecting the farm's assets 6 Diversification - the reality 7 Tax planning for fixed assets and stock incorporating the phasing out of quota 8 To incorporate or not to incorporate? 9 Planning for VAT 10 The 'reluctant' and 'lifestyle' farmer 11 Share farming, contract framing, farm business tenancies and other farming business agreements 12 Hobby and lifestyle farming and use of farming losses 13 Planning the best use APR and BPR for inheritance tax 14 Planning property disposals tax efficiently 15 Farmland and buildings - the letting activity 16 Divorce and farming 17 Trusts 18 Wills 19 Miscellaneous 20 Single farm payment - the tax implications