Stanley: Taxation of Farmers and Landowners

1. Introduction and Outline;
2. Farming Profits and Losses;
3. Farm Stocks;
4. Agricultural Rents;
5. Farming and Landownership;
6. Partnerships and Companies;
7. Capital Gains and Losses;
8. Inheritance Tax;
9. Value Added Tax;
10. Stamp Taxes;
11. Community Charge and Council Tax;
12. National Insurance Contributions;
13. Woodlands;
14. The Countryside and the National Heritage;
15. Tax Planning I: Choice of Medium;
16. Tax Planning II: Farm Finance;
17. Tax Planning III: Business Development;
18. Tax Planning IV: Death;
19. Procedure: Tax Returns; Assessment; Collection;
20. Transactions;

APPENDICES -
I. Model profit of pasturage agreement
II. Making a claim for conditional exemption or designation
III. Guidelines as to the tax treatment of historic houses and gardens open to the public
IV. Summary of current income/corporation tax regime
V. Inheritance tax agricultural property relief for farm cottages