The restructuring of farming enterprises is often bogged down by complex income tax and capital gains tax issues.
This presentation explores these issues with respect to variations of partnerships as well as changes from a partnership to an alternative trading entity and includes:
- the STS provisions and key issues associated with the changes
- the Capital Allowance Issues, including rollover provisions
- the treatment of livestock, including rollover provisions
- Capital Gains Tax issues.
This presentation provides a technical understanding of the key issues and supports this with workshop style examples.