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Chapter 9: Planning for VAT

Tax Planning for Farm and Land Diversification

Julie Butler (FCA)
Bloomsbury Professional
Publication Date:
Law Stated At:
11 July 2023
VAT planning and farm residences Vat basics for farmers Diversification – Is a VAT registration required? Vat and car boot sales Shrubs, plants, fruit-bearing trees and ornaments Land for events Cash and annual accounting and flat-rate farmers’ scheme (AFRS) Hewitt and the AFRS and late appeals and cancellation ‘Shields’ and impact on AFRS and farmers Registration scheme for racehorse owners Land and property – a summary of VAT issues Need for a business Provision of Livery Sale of horses Partial exemption – calculating the cost of exempt supplies Capital goods scheme – the exempt use of capital assets Transfer of a going concern (TOGC) – is VAT due on the sale of a business? Transfer of a going concern – Haymarket Evidence and conclusion ...

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