BIM55050 - Farming in tax law: contents
This chapter contains the following:
| BIM55051 | Definition of farming |
| BIM55055 | Occupation of land |
| BIM55060 | Farm land let for period of 365 days or more |
| BIM55065 | Short-term grazing lets |
| BIM55070 | Share farming |
| BIM55075 | Tax treatment of share farming agreements |
| BIM55080 | Arrangements which are not share farming |
| BIM55085 | Practical approach to share farming cases |
| BIM55090 | Contract farming |
| BIM55095 | Farming outside the UK |
| BIM55100 | Occupation of land for purposes of husbandry |
| BIM55105 | Intensive livestock enterprise/fish farms |
| BIM55110 | All farming to be treated as a trade |
| BIM55115 | All farming by same person treated as one trade |
| BIM55120 | Short Rotation Coppice |
