SolvedBIM85600 | Farming losses: contents
From HM Revenue & Customs · Business Income Manual
This chapter looks at the restrictions which apply to loss reliefs available to farmers. It contains the following:
Contents10 entries
- BIM85601Farming losses: general
- BIM85605Farming losses: trade loss relief against general income
- BIM85615Farming losses: test of commerciality
- BIM85620Farming losses: restriction of relief after 5 years of losses
- BIM85625Farming losses: operation of five year rule
- BIM85630Farming losses: loss considered is loss incurred in year to 5 April
- BIM85635Farming losses: notional cessations and recommencements
- BIM85640Farming losses: let-out for long term ventures
- BIM85645Farming losses: let-out where farming part of larger undertaking
- BIM85650Farming losses: avoidance