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Home / Simons-Taxes /Business tax /Part B5 Specific trades and activities /Division B5.1 Farming, market gardening and forestry /Growing crops / B5.161 Growing crops—deemed cost

B5.161 Growing crops—deemed cost

Business tax

Valuation should only be based on deemed cost where it is not possible to ascertain actual costs from records¹. Dead stock, ie harvested crops, may subject to this rule be valued on a deemed cost basis and the percentage of

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D6.503 International movement of capital—reportable transactions and events

E5.607 Corporate members

E5.406A Employees of European Union institutions—tax exemptions

E4.507S Operation of the charge on securities with artificially enhanced market value

B6.749 ATED—property developers

I7.504 Designation for the conditional exemption

B5.123 BPS—negligible value claims

C1.106A Annual exempt amount

B2.413 Car hire

C2.501A Compensation and capital gains tax—overview

E4.622 Vans—main rules

D2.250 Group relief—limited rights, variable rights and options attaching to ordinary shares

E4.1318 Special mixed fund rules

E1.1435 Appealing transactions in securities counteraction notices

B8.210 Restrictions on sideways loss relief

C3.305 Rollover relief—time limit for acquisition of replacement assets

D3.410 Benefits provided by close companies to participators

I11.215 IHT accounts—excepted settlements

B5.101 What is 'farming' and 'market gardening'

D6.330 Special situations involving a transfer of trade with common ownership—business of leasing plant or machinery