Stanley: Taxation of Farmers and Landowners
- Availability:
- Available
- Product Id:
- ukprod9780406991508STF6MW
- Product Code:
- STF6MW
- ISBN/ISSN:
- 9780406991508
- Publication Date:
- 26/01/1995
- Format:
- Price:
- £199.00
This popular title deals fully with the implications of all taxes for landowners and farmers and takes account of the changed economic climate for farming in Britain.
* Discusses the latest developments in inheritance tax, capital gains tax, valuation of agricultural tenancies and VAT
* Includes guidelines, worked examples and checklists for a more practical explanation of a complex subject area
* Updated twice a year
1. Introduction and Outline;
2. Farming Profits and Losses;
3. Farm Stocks;
4. Agricultural Rents;
5. Farming and Landownership;
6. Partnerships and Companies;
7. Capital Gains and Losses;
8. Inheritance Tax;
9. Value Added Tax;
10. Stamp Taxes;
11. Community Charge and Council Tax;
12. National Insurance Contributions;
13. Woodlands;
14. The Countryside and the National Heritage;
15. Tax Planning I: Choice of Medium;
16. Tax Planning II: Farm Finance;
17. Tax Planning III: Business Development;
18. Tax Planning IV: Death;
19. Procedure: Tax Returns; Assessment; Collection;
20. Transactions;
APPENDICES -
I. Model profit of pasturage agreement
II. Making a claim for conditional exemption or designation
III. Guidelines as to the tax treatment of historic houses and gardens open to the public
IV. Summary of current income/corporation tax regime
V. Inheritance tax agricultural property relief for farm cottages
By Oliver Stanley MA (Oxon), Author Emeritus, Barrister, formerly one of HM Senior Inspectors of Taxes. Formerly updated by Adrian Baird MA (Oxon), Chief Taxation Adviser to the Country Land and Business Association, formerly one of HM Principal Inspectors of Taxes; and Matthew Hutton MA (Oxon), FTII, AIIT, TEP, Chartered Tax Adviser and Farmer. From 2011 updated by Julie Butler, Butler & Co; and Malcolm Gunn CTA
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