An introduction to the intricacies of primary sector taxation.  We will look at:

• Taxation of specified and other livestock
• Treatment of certain livestock farm expenditure
• Treatment of certain horticulture expenditure
• Recognition of primary sector income
• Trading stock and consumables in the primary sector.

Upon satisfactory completion of this activity you will be aware of:

• The basics of the primary sector tax and accounting issues
• The nuances of livestock tax
• The fact that primary sector taxation is a specialist activity

Duration: 1.25 CPD hours (one hour + 15 mins Q&A)

Suited to:

This will be suitable for those that are relatively new to rural taxation, and to those who want a refresher.

PRESENTER

Jim Gordon, Director, Jim Gordon Tax Ltd

Jim Gordon FCA started preparing farm accounts in 1974.  He has been involved with almost all of the primary sector tax reforms since 1986.  Jim brings a wide range of
both theoretical and practical experience to his presentations.