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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 / B5.165 Farm produce marketed through co-operative

B5.165 Farm produce marketed through co-operative

Business tax

Farm produce may be marketed through a farm co-operative acting as agent for the farmer. The produce may be held by the co-operative in a pool along with similar produce from other farmers, although ownership of unsold produce remains with the

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

E5.607 Corporate members

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

C1.106 Allowable capital losses

A4.204 Claims procedure—corporation tax

B2.306 General tests for distinguishing between capital and revenue expenditure

I3.750 POAT—introduction to existing arrangements

B2.413 Car hire

A4.557 Late filing penalties—company tax returns

B5.820 Charity's profits of trade—general liability to income tax

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

C2.902 Wasting assets—wasting of allowable expenditure

C3.304 Rollover relief—expenditure on replacement assets qualifying for relief

E4.1146 The PAYE cumulative basis—overview

D3.410 Benefits provided by close companies to participators

E6.324H Nominated income and gains and the ordering rules

C3.1713 PPR relief where a dependent relative occupied the residence prior to 6 April 1988

I11.215 IHT accounts—excepted settlements

C2.1173 Interaction of the exemption election regime with other capital gains exemptions

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

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