Skip to content
Solved

BIM55150 | Farming: receipts and expenses: arrangement of guidance: contents

From HM Revenue & Customs · Business Income Manual

This section contains the following:

Contents27 entries

  1. BIM55151Farming grants and subsidies: general
  2. BIM55155Farming: tax treatment of grants and subsidies: general principles
  3. BIM55160Farming: timing of recognition of grants and subsidies
  4. BIM55165Farming: particular grants which may cause doubt or difficulty
  5. BIM55175Farming: sales via marketing co-operatives
  6. BIM55180Farming: compensation received for compulsory slaughter of animals
  7. BIM55185Farming: spreading relief following compulsory slaughter: computation
  8. BIM55190Farming: method of allowing spreading relief
  9. BIM55195Farming: insurance compensation: compulsory slaughter of animals
  10. BIM55200Farming: receipts from sales of turf
  11. BIM55205Farming: receipts from sales of timber etc
  12. BIM55210Farming: Christmas trees
  13. BIM55220Farming: receipts for grants of easements or wayleaves
  14. BIM55225Farming: receipts from licence given to treasure seekers
  15. BIM55230Farming: payments for protection of field monuments
  16. BIM55235Farming: compensation for land etc acquired by public bodies
  17. BIM55240Farming: compensation for notice to quit given by a landlord
  18. BIM55245Farming: tenant right
  19. BIM55250Farming: expenses of farmhouse
  20. BIM55255Farming: farmhouse rent
  21. BIM55260Farming: farm cottages
  22. BIM55265Farming: cost of reclaiming scrubland formerly under cultivation
  23. BIM55270Farming: land drainage expenditure
  24. BIM55275Farming: orchards
  25. BIM55280Farming: subscriptions to NFU and agricultural and breed societies
  26. BIM55285Farming: tenant right
  27. BIM55290Farming: professional fees for valuation of tenant right