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Contents

Official guidance
Business Income Manual

BIM55050 · Farming in tax law

  • BIM55051 · Definition of farming
  • BIM55055 · Occupation of land
  • BIM55060 · Farm land let for period of 365 days or more
  • BIM55065 · Short-term grazing lets
  • BIM55070 · Share farming
  • BIM55075 · Tax treatment of share farming agreements
  • BIM55080 · Arrangements which are not share farming
  • BIM55085 · Practical approach to share farming cases
  • BIM55090 · Contract farming
  • BIM55095 · Farming outside the United Kingdom
  • BIM55100 · Wholly or mainly for the purposes of husbandry
  • BIM55105 · Intensive livestock enterprise/fish farms
  • BIM55110 · All farming to be treated as a trade
  • BIM55115 · All farming by same person treated as one trade
  • BIM55120 · Short Rotation Coppice
  1. Measuring the profits (particular trades): farming: contents
  2. Farming in tax law: contents

BIM55050 | Farming in tax law: contents

From HM Revenue & Customs · Business Income Manual

This chapter contains the following:

Contents15 entries

  1. BIM55051Farming in tax law: definition of farming
  2. BIM55055Farming in tax law: occupation of land
  3. BIM55060Farming in tax law: farm land let for period of 365 days or more
  4. BIM55065Farming in tax law: short-term grazing lets
  5. BIM55070Farming in tax law: share farming
  6. BIM55075Farming in tax law: tax treatment of share farming agreements
  7. BIM55080Farming in tax law: arrangements which are not share farming
  8. BIM55085Farming in tax law: practical approach to share farming cases
  9. BIM55090Farming in tax law: contract farming
  10. BIM55095Farming in tax law: farming outside the United Kingdom
  11. BIM55100Farming in tax law: Wholly or mainly for the purposes of husbandry
  12. BIM55105Farming in tax law: Intensive livestock enterprise/fish farms
  13. BIM55110Farming in tax law: all farming to be treated as a trade
  14. BIM55115Farming in tax law: all farming by same person treated as one trade
  15. BIM55120Farming in tax law: Short Rotation Coppice
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