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Tax Planning for Farm and Land Diversification

Author:
Julie Butler (FCA)
Publisher:
Bloomsbury Professional
Publication Date:
2023
Law Stated At:
11 July 2023
  • Parking vehicles
    • value added tax, and, 9.35
  • Part disposal rule
    • generally, 14.38
    • horse liveries, 14.41
    • interaction with CGT reliefs, 14.39
    • previously developed land, 14.41
    • small disposal, 14.40
  • Partnerships
  • Pasturage
    • letting activity, and, 15.26
  • Pensions
    • division of assets on divorce, and, 16.14
  • Permitted development
    • town planning issues, and, 4.20
  • Perpetuities and accumulations
    • wills, and, 3.8
  • Personal enjoyment, land held for
  • Personal possessions
    • wills, and, 3.7
  • Pick your own
  • Pig farming
  • Planning permission
  • Plant and machinery
    • annual investment allowance
      • generally, 7.2
      • 25% cap on losses, 7.3
      • annual investment allowance, 7.27.3
      • buying farms, on, 7.14
      • cessation of activities, 7.17
      • current developments, 7.10
      • farm buildings, 7.57.6
      • generally, 7.2
      • Grain Silo case, 7.7
      • integral features, 7.4
      • planning, 7.17
      • potato storage case, 7.8
      • renewal basis, 7.16
      • super-deduction, 7.15
      • advantages, 7.6
      • generally, 7.1
      • generally, 7.9
      • installation, and, 7.12
      • generally, 7.9
      • installation, and, 7.12
    • capital allowances
      • annual investment allowance, 7.27.3
      • buying farms, on, 7.14
      • cessation of activities, 7.17
      • current developments, 7.10
      • farm buildings, 7.57.6
      • generally, 7.2
      • Grain Silo case, 7.7
      • integral features, 7.4
      • planning, 7.17
      • potato storage case, 7.8
      • renewal basis, 7.16
      • super-deduction, 7.15
      • advantages, 7.6
      • generally, 7.1
      • generally, 7.9
      • installation, and, 7.12
      • generally, 7.9
      • installation, and, 7.12
    • case law, 7.10
      • advantages, 7.6
      • generally, 7.1
      • generally, 7.9
      • installation, and, 7.12
      • generally, 7.9
      • installation, and, 7.12
    • cessation of activities, 7.17
      • advantages, 7.6
      • generally, 7.1
      • generally, 7.9
      • installation, and, 7.12
      • generally, 7.9
      • installation, and, 7.12
    • claim maximisation, 7.1
      • advantages, 7.6
      • generally, 7.1
      • generally, 7.9
      • installation, and, 7.12
      • generally, 7.9
      • installation, and, 7.12
    • definition
      • advantages, 7.6
      • generally, 7.1
      • generally, 7.9
      • installation, and, 7.12
      • generally, 7.9
      • installation, and, 7.12
    • environmental studies, 7.11
      • generally, 7.9
      • installation, and, 7.12
      • generally, 7.9
      • installation, and, 7.12
    • farm buildings, 7.57.6
      • generally, 7.9
      • installation, and, 7.12
      • generally, 7.9
      • installation, and, 7.12
    • Grain Silo case, 7.7
      • generally, 7.9
      • installation, and, 7.12
      • generally, 7.9
      • installation, and, 7.12
    • improvements to property
      • generally, 7.9
      • installation, and, 7.12
      • generally, 7.9
      • installation, and, 7.12
    • indirect costs, 7.11
      • generally, 7.9
      • installation, and, 7.12
    • integral features, 7.4
      • generally, 7.9
      • installation, and, 7.12
    • ‘plant-like’, 7.1
      • generally, 7.9
      • installation, and, 7.12
    • potato storage case, 7.8
      • generally, 7.9
      • installation, and, 7.12
    • renewal basis, 7.16
      • generally, 7.9
      • installation, and, 7.12
    • repairs to property
      • generally, 7.9
      • installation, and, 7.12
    • ‘storage-like’, 7.1
    • super-deduction, 7.15
    • use by more than one business, 7.11
  • Plant hire
    • diversification, and, 1.9
  • Planting trees
    • development contract, in, 14.52
  • Plants
    • value added tax, and, 9.5
  • Polo
  • ‘Pony paddock’
  • Post-nuptial agreements
  • Post-nuptial settlements
  • Poultry farming
  • Powers of attorney
  • Pre-owned assets
    • agricultural property relief, and, 5.27
    • trusts, and, 17.9
  • Presumed undue influence
  • Pre-nuptial agreements
    • divorce, and
      • generally, 16.48
      • Law Commission Report, 16.49
      • non-matrimonial property, 16.7
  • Previously developed land
    • part disposal rule, and, 14.41
  • Primary character test
    • agricultural property relief, and, 4.23
  • Principal private residence (PPR) exemption
    • artificial transactions in land, 4.6
      • development opportunities, 4.9
      • meaning, 4.8
      • permitted area, 4.10
      • ‘required’, 4.11
    • barn conversion, 4.20
      • development opportunities, 4.9
      • meaning, 4.8
      • permitted area, 4.10
      • ‘required’, 4.11
    • beneficiaries, 4.15
      • development opportunities, 4.9
      • meaning, 4.8
      • permitted area, 4.10
      • ‘required’, 4.11
    • building plots from grounds, 4.18
      • development opportunities, 4.9
      • meaning, 4.8
      • permitted area, 4.10
      • ‘required’, 4.11
    • CGT return, 4.5
      • development opportunities, 4.9
      • meaning, 4.8
      • permitted area, 4.10
      • ‘required’, 4.11
    • curtilage, 4.7
      • development opportunities, 4.9
      • meaning, 4.8
      • permitted area, 4.10
      • ‘required’, 4.11
    • garden
      • development opportunities, 4.9
      • meaning, 4.8
      • permitted area, 4.10
      • ‘required’, 4.11
    • house and garden sold separately, 4.18
    • introduction, 4.4
    • job-related accommodation, 4.14
    • jointly owned farmhouses, 4.17
    • land and drive to main farmhouse, 4.19
    • off-plan purchase, 4.124.13
    • online tax return, 4.5
    • partnerships, 4.15
    • period of occupation, 4.21
    • planning permission, 4.20
    • ‘pony paddock’, 10.22
    • preservation of relief, 4.16
    • redundant buildings, 4.20
    • residence nil rate band, 4.17
    • tax return, 4.5
    • trusts, 4.15
  • Private use
    • farm assets, and, 5.16
    • ‘hobby’ businesses, and, 9.50
  • Production livestock
    • capital allowances, and, 7.22
  • Promotion agreements
    • disposal of land, and, 14.55
  • Property allowance
    • relevant property income, against, 15.7
  • Property development
    • diversification, and, 1.9
    • generally, 6.38
  • Proprietary estoppel
    • Davies & another v Davies, 5.58
    • earlier cases, 5.59
    • introduction, 5.57
    • James decision
    • partnership agreements, 13.60
    • tax planning reports, 5.60
    • wills, 5.61