B5.162 Growing Crops—Tenant Right

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Commentary

Business tax

For a tenant farmer, the compensation for giving up a tenancy due from a landlord or incoming tenant on the balance sheet date (that is, the waygoing

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

B3.340A Hire purchase of plant and machinery and similar contracts

I7.504 Designation for the conditional exemption

I3.367 Fall in value relief—changes in interests in land

C3.1814A CGT exempt assets—qualifying corporate bonds (QCB)

C2.1020 Employment-related securities options and capital gains

E6.303A Domicile of origin

A1.810 Limitation

I4.562 Sales and mortgages of reversionary interests

E8.811 National Insurance number—refusal of application

C2.201 Allowable expenditure for capital gains—overview

C2.902 Wasting assets—wasting of allowable expenditure

C2.1231 Leases—deemed premiums

D6.618 Capital treatment on a purchase of own shares—HMRC advance clearance and reporting obligations

C2.108 Contingent liabilities

I8.335 Valuation on death of partner in service

C2.1168 Property rich collective investment vehicles—ceasing to meet the exemption election requirements

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

B3.1006 The relevant interest

C3.1706 PPR relief where there is job-related accommodation

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B5.162 Growing crops—tenant right

Business tax

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

B3.340A Hire purchase of plant and machinery and similar contracts

I7.504 Designation for the conditional exemption

I3.367 Fall in value relief—changes in interests in land

C3.1814A CGT exempt assets—qualifying corporate bonds (QCB)

C2.1020 Employment-related securities options and capital gains

E6.303A Domicile of origin

A1.810 Limitation

I4.562 Sales and mortgages of reversionary interests

E8.811 National Insurance number—refusal of application

C2.201 Allowable expenditure for capital gains—overview

C2.902 Wasting assets—wasting of allowable expenditure

C2.1231 Leases—deemed premiums

D6.618 Capital treatment on a purchase of own shares—HMRC advance clearance and reporting obligations

C2.108 Contingent liabilities

I8.335 Valuation on death of partner in service

C2.1168 Property rich collective investment vehicles—ceasing to meet the exemption election requirements

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

B3.1006 The relevant interest

C3.1706 PPR relief where there is job-related accommodation

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B5.162 Growing crops—tenant right

Business tax

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