BIM55150 - Farming: receipts and expenses: arrangement of guidance


This section contains the following:



BIM55151Farming grants and subsidies: general
BIM55155Farming: tax treatment of grants and subsidies: general principles
BIM55160Farming: timing of recognition of grants and subsidies
BIM55165Farming: particular grants which may cause doubt or difficulty
BIM55175Farming: sales via marketing co-operatives
BIM55180Farming: compensation received for compulsory slaughter of animals
BIM55185Farming: spreading relief following compulsory slaughter computation
BIM55190Farming: method of allowing spreading relief
BIM55195Farming: insurance compensation: compulsory slaughter of animals
BIM55200Farming: receipts from sales of turf
BIM55205Farming: receipts from sales of timber etc
BIM55210Farming: Christmas trees
BIM55220Farming: receipts for grants of easements or wayleaves
BIM55225Farming: receipts from licence give to treasure seekers
BIM55230Farming: payments for protection of field monuments
BIM55235Farming: compensation for land etc acquired by public bodies
BIM55240Farming: compensation for notice to quit given by a landlord
BIM55245Farming: tenant right
BIM55250Farming: expenses of farmhouse
BIM55255Farming: farmhouse rent
BIM55260Farming: farm cottages
BIM55265Farming: cost of reclaiming scrubland formerly under cultivation
BIM55270Farming: land drainage expenditure: SP5 81
BIM55275Farming: orchards
BIM55280Farming: subscriptions to NFU and agricultural and breed societies
BIM55285Farming: tenant right
BIM55290Farming: professional fees for valuation of tenant right


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