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Focus on farmers

The unpredictable nature of farming profits has long been recognised by the tax system and farmers have been allowed to take an average of their results over two years to spread their tax liabilities more evenly.

The period over which averaging can take place will be extended to five years although we need to wait for the details of precisely how and when this will be put in place.



Date: 19th March, 2015
Author: Jack Reyland


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