BIM55150 - Farming: receipts and expenses: arrangement of guidance: contents
This section contains the following:
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BIM55151Farming grants and subsidies: general
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BIM55155Farming: tax treatment of grants and subsidies: general principles
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BIM55160Farming: timing of recognition of grants and subsidies
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BIM55165Farming: particular grants which may cause doubt or difficulty
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BIM55175Farming: sales via marketing co-operatives
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BIM55180Farming: compensation received for compulsory slaughter of animals
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BIM55185Farming: spreading relief following compulsory slaughter: computation
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BIM55190Farming: method of allowing spreading relief
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BIM55195Farming: insurance compensation: compulsory slaughter of animals
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BIM55200Farming: receipts from sales of turf
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BIM55205Farming: receipts from sales of timber etc
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BIM55210Farming: Christmas trees
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BIM55220Farming: receipts for grants of easements or wayleaves
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BIM55225Farming: receipts from licence give to treasure seekers
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BIM55230Farming: payments for protection of field monuments
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BIM55235Farming: compensation for land etc acquired by public bodies
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BIM55240Farming: compensation for notice to quit given by a landlord
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BIM55245Farming: tenant right
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BIM55250Farming: expenses of farmhouse
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BIM55255Farming: farmhouse rent
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BIM55260Farming: farm cottages
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BIM55265Farming: cost of reclaiming scrubland formerly under cultivation
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BIM55270Farming: land drainage expenditure: SP5 81
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BIM55275Farming: orchards
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BIM55280Farming: subscriptions to NFU and agricultural and breed societies
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BIM55285Farming: tenant right
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BIM55290Farming: professional fees for valuation of tenant right