BIM55050 - Farming in tax law: contents

This chapter contains the following:

1. BIM55051

   Definition of farming
2. BIM55055

   Occupation of land
3. BIM55060

   Farm land let for period of 365 days or more
4. BIM55065

   Short-term grazing lets
5. BIM55070

   Share farming
6. BIM55075

   Tax treatment of share farming agreements
7. BIM55080

   Arrangements which are not share farming
8. BIM55085

   Practical approach to share farming cases
9. BIM55090

   Contract farming
10. BIM55095

    Farming outside the UK
11. BIM55100

    Occupation of land for purposes of husbandry
12. BIM55105

    Intensive livestock enterprise/fish farms
13. BIM55110

    All farming to be treated as a trade
14. BIM55115

    All farming by same person treated as one trade
15. BIM55120

    Short Rotation Coppice