Order Form for this year's 'Concise Rural Taxation', previously published as Taxation for Students of Rural Land Management

1. CONCISE RURAL TAXATION
2011/12
Charles Cowap
CONCISE RURAL TAXATION (formerly TAXATION FOR STUDENTS OF RURAL LAND
MANAGEMENT) is an annual publication, which now commands a wide following amongst rural chartered
surveyors, land managers, 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 Harper Adams University 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, Annual Investment Allowance, new treatment of cars based
on exhaust emissions, the herd basis and valuations for income tax purposes, profit averaging for
farmers, loss relief and next year’s further changes to Capital Allowances with an extended section
on Short Life Asset treatment.
 Capital Gains Tax – including Entrepreneurs’ Relief and the two sets of changes in 2010
 Inheritance Tax
 Trusts and Settlements – including Mainstream Trusts under the Finance Act 2006
 Value Added Tax, farming and the rural estate, partial exemption, the de minimis rules and the
introduction of alternative de minimis tests in 2010
 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, SDLT and the tax implications of letting land.
New for this year: the latest treatment of Furnished Holiday Lettings.
 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.
October 2011 120 pages
HARPER ADAMS UNIVERSITY COLLEGE
Newport, Shropshire TF10 8NB, UK
Telephone: +44 (0)1952 820280 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, 2011/12 @ £20 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
organisation)
Please send cheque payable to Harper Adams University College addressed to: Rita Wilkinson, REEDNet
Administrator, Harper Adams University College, Newport, Shropshire, TF10 8NB