BIM55150 - Farming: receipts and expenses: contents

This section contains the following:

BIM55151Grants and subsidies: general
BIM55155Grants and subsidies: tax treatment: general principles
BIM55160Grants and subsidies: time income recognised
BIM55165Particular grants which may cause doubt or difficulty
BIM55170Grants to outgoing farmers under Agriculture Act 1967
BIM55175Sales via marketing co-operatives
BIM55180Compensation received for compulsory slaughter of animals
BIM55185Spreading relief following compulsory slaughter computation
BIM55190Method of allowing spreading relief
BIM55195Insurance compensation: compulsory slaughter of animals
BIM55200Sales of turf
BIM55205Sales of timber etc
BIM55210Christmas trees
BIM55220Receipts for grants of easements or wayleaves
BIM55225Receipts from licences given to treasure seekers
BIM55230Payments for protection of field monuments
BIM55235Compensation for land etc acquired by public bodies
BIM55240Compensation for notice to quit given by a landlord
BIM55245Tenant right
BIM55250Expenses of farmhouse
BIM55255Farmhouse rent
BIM55260Farm cottages
BIM55265Cost of reclaiming scrubland formerly under cultivation
BIM55270Land drainage expenditure: SP5/81
BIM55275Orchards
BIM55280Subscriptions to NFU and agricultural and breed societies
BIM55285Tenant right
BIM55290Professional fees for valuation of tenant right

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