BIM55150 | Farming: receipts and expenses: arrangement of guidance: contents
From HM Revenue & Customs · Business Income Manual
This section contains the following:
Contents27 entries
- BIM55151Farming grants and subsidies: general
- BIM55155Farming: tax treatment of grants and subsidies: general principles
- BIM55160Farming: timing of recognition of grants and subsidies
- BIM55165Farming: particular grants which may cause doubt or difficulty
- BIM55175Farming: sales via marketing co-operatives
- BIM55180Farming: compensation received for compulsory slaughter of animals
- BIM55185Farming: spreading relief following compulsory slaughter: computation
- BIM55190Farming: method of allowing spreading relief
- BIM55195Farming: insurance compensation: compulsory slaughter of animals
- BIM55200Farming: receipts from sales of turf
- BIM55205Farming: receipts from sales of timber etc
- BIM55210Farming: Christmas trees
- BIM55220Farming: receipts for grants of easements or wayleaves
- BIM55225Farming: receipts from licence given to treasure seekers
- BIM55230Farming: payments for protection of field monuments
- BIM55235Farming: compensation for land etc acquired by public bodies
- BIM55240Farming: compensation for notice to quit given by a landlord
- BIM55245Farming: tenant right
- BIM55250Farming: expenses of farmhouse
- BIM55255Farming: farmhouse rent
- BIM55260Farming: farm cottages
- BIM55265Farming: cost of reclaiming scrubland formerly under cultivation
- BIM55270Farming: land drainage expenditure
- BIM55275Farming: orchards
- BIM55280Farming: subscriptions to NFU and agricultural and breed societies
- BIM55285Farming: tenant right
- BIM55290Farming: professional fees for valuation of tenant right