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Chapter 11: Share farming, contract farming, farm business tenancies, joint ventures, grazing agreements and other farming business agreements

Tax Planning for Farm and Land Diversification

Julie Butler (FCA)
Bloomsbury Professional
Publication Date:
Law Stated At:
11 July 2023
Introduction Casual lettings Grazing rights Share farming Contract farming arrangement (CFA) Farm business tenancies (FBTS) Family farming partnerships, farming the land as a licensee and/or tenants Casual letting, grazing tenancies and income from grasslands Tax planning on new and existing agreements The future for farming arrangements Partnership agreements – Ham v Ham Partnership property – Ham v Bell ...

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