Flyer for Taxation for Students of Rural Land Management, 2010/11

1. TAXATION FOR STUDENTS OF RURAL LAND MANAGEMENT
2010/11 Charles Cowap
TAXATION FOR STUDENTS OF RURAL LAND MANAGEMENT is an annual publication, which now
commands a wide following amongst rural land managers and agricultural valuers and those studying for the
profession.
It originated as a series of notes for second year students on the BSc Honours Degree in Rural Enterprise and Land
Management at the college, to accompany their lectures and tutorials. Over the years the original series of notes has
grown and developed, and more and more former students and others have asked to be able to buy an up-to-date copy
as they have prepared for the professional examinations of the Royal Institution of Chartered Surveyors, and the
Central Association of Agricultural Valuers. The following taxes are covered:
 Income Tax, including Business Profits, the new Annual Investment Allowance, the herd basis and valuations
for income tax purposes, profit averaging for farmers, loss relief
 Capital Gains Tax – including the new Entrepreneurs’ Relief
 Inheritance Tax
 Trusts and Settlements – including Mainstream Trusts under the Finance Act 2006
 Value Added Tax, farming and the rural estate, partial exemption and the de minimis rules
 A chapter deals with a number of specific tax issues for rural land managers, including valuations, land
compensation and taxation, the principal residence exemption from CGT, Single Payment Scheme, Pre-Owned
Asset Tax, lease premiums, stamp duty and the tax implications of letting land.
 An introductory chapter also deals with the administration of national taxation in the United Kingdom and the
final chapter highlights reliable sources of tax information on the internet.
 This year’s edition sees a complete overhaul of the CGT chapter to deal with the departure of Indexation
Allowance and Taper Relief, and the introduction of the new Entrepreneurs’ Relief.
 The new Capital Allowance regime has also been addressed with new material covering the new Annual
Investment Allowance
110 pages
HARPER ADAMS UNIVERSITY COLLEGE
Newport, Shropshire TF10 8NB, UK
Telephone: +44 (0)1952 815046 www.harper-adams.ac.uk Fax: +44 (0)1952 814783
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Please send ___ copies of Taxation for students of rural land management, 2010/11 @ £18 per copy (£15 special price
for students and RICS/CAAV examination candidates).
Name …………………………………………………………………………………….
Address:…………………………………………………………………………………………………
……….…………………………………………………………………………………………………
……………………………………………………Post-Code:……………………………
E-mail: ……………………………………………………………………………………
(if you wish to be informed of future publications and seminars – we will not divulge this to any other organization)
Please send cheque payable to Harper Adams University College addressed to: Rita Wilkinson, Administrator,
REEDNet, Harper Adams University College, Newport, Shropshire TF10 8NB