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BIM55500 | Farming: herd basis: contents

From HM Revenue & Customs · Business Income Manual

This section contains the following:

Contents27 entries

  1. BIM55501Farming: overview of the herd basis
  2. BIM55505Farming: operation of herd basis: main rules
  3. BIM55515Farming: herd basis: which rule to apply
  4. BIM55520Farming: herd basis: what constitutes a replacement
  5. BIM55525Farming: herd basis: what constitutes substantial reduction
  6. BIM55530Farming: herd basis: initial cost of herd and cost of additions
  7. BIM55535Farming: herd basis: replacements
  8. BIM55540Farming: herd basis: disposal of whole or substantial part of herd without replacement
  9. BIM55545Farming: herd basis: acquisition of new animals following a major disposal
  10. BIM55550Farming: herd basis: minor disposals from the herd without replacement
  11. BIM55555Farming: herd basis: identification of animals disposed of
  12. BIM55560Farming: herd basis: tax avoidance: transfers not at market price
  13. BIM55565Farming: herd basis: who can elect
  14. BIM55570Farming: herd basis: what animals are covered
  15. BIM55575Farming: herd basis: immature animals
  16. BIM55580Farming: herd basis: `heafted' flocks of hill sheep
  17. BIM55585Farming: herd basis: elections for the herd basis
  18. BIM55590Farming: herd basis: class of herd
  19. BIM55600Farming: herd basis: time limit for making election
  20. BIM55605Farming: herd basis: new right of election: compulsory slaughter
  21. BIM55610Farming: herd basis: new partnerships and changes in partnerships
  22. BIM55615Farming: herd basis: change in purpose for which a herd is kept
  23. BIM55620Farming: herd basis: notice by HMRC for delivery of information
  24. BIM55625Farming: herd basis: adjustment of assessments
  25. BIM55630Farming: herd basis: continuing effect of an election
  26. BIM55635Farming: herd basis: shares in animals
  27. BIM55640Farming: herd basis: share farming and the herd basis