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This well respected title examines traditional farming and diversification in the light of tax and planning procedures. It explores the current trend to diversify away from pure food production, and the turn toward alternative land use for the purpose of profitable enterprise. It also covers forms of tax planning that are necessary to cope with the upheavals facing all those in farming communities.
This new edition picks up on a number of important legislative developments and new cases since the last edition was published in 2011 including the following: