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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 ...
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
- Author:
- Julie Butler (FCA)
- Publisher:
- Bloomsbury Professional
- Publication Date:
- 2023
- Law Stated At:
- 11 July 2023
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