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Tax Planning for Farm and Land Diversification 6th ed


ISBN13: 9781526515339
Previous Edition ISBN: 9781526506641
Publisher: Bloomsbury Professional
Country of Publication: UK
Format: Paperback
Price: Publication Abandoned



Increasingly, those running a farming business need to look closely at opportunities to diversify their revenue streams as the more traditional activities become less sustainable on their own. This title is written for the accountants, tax advisers and others who have these businesses or individuals as their clients. It explores the tax planning opportunities available in different circumstances such as re-use of redundant buildings and planting more woodland. Relevant cases are considered throughout as is the increasing focus of HMRC towards the reliefs available to farmers.

The sixth edition covers a number of important new developments:

  • The Agriculture Bill 2019-20 which has the main aims of reforming UK agriculture policy, replacing the current subsidy system, supporting land-owners and farmers in the transition away from the Common Agricultural Policy and introducing a new Environmental Land Management scheme
  • The results of the consultation on tenancy reform
  • New CGT returns from 5 April 2020 (need for a 30-day disclosure)
  • The new Annual Investment Allowance set at £1 million
  • Implications from the pressure to plant more trees (and promise of more subsidies) to increase the profitability of woodland
  • The tax impact of 'rewilding' and 'agroforestry'

Subjects:
Property Law, Taxation
Contents:
1: Farming and the need for diversification
2: Diversification – alternative land use, grants and impact on the basic tax planning
3: Wills
4: Protecting the tax position of the farmhouse
5: Protecting the farm's assets
6: Diversification – the reality
7: Tax planning for fixed assets and stock
8: To incorporate or not to incorporate?
9: Planning for VAT
10: The 'reluctant' and 'lifestyle' farmer
11: Share farming, contract farming, farm business tenancies and other farming business agreements
12: Hobby and lifestyle farming and use of farming losses
13: Planning the best use APR and BPR for inheritance tax
14: Planning property disposals tax efficiently
15: Farmland and buildings – the letting activity
16: Divorce and farming
17: Trusts
18: Miscellaneous