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This new edition is an essential handbook for all those who act for or work within the Farming and Agriculture sector.
The edition updates for the comprehensive changes to capital gains tax, capital allowances and inheritance tax that took place in 2013. There is a complete update on the changes to the Single Payment Scheme and details of the latest development of the business payment scheme.
It also includes model accounts and worked examples and covers the impact of new UK GAAP on farm accounts. (An online version of this exists which is updated, if needed, on a quarterly basis)