Chapter BIM55090
| Published date | 22 November 2013 |
| Record Number | BIM55090 |
| Court | HM Revenue & Customs |
| Issuer | HM Revenue & Customs |
S996(1) Income Tax Act 2007, S1125 Corporation Tax Act 2010
Contract farming is an arrangement whereby a contractor carries out operations of husbandry as agent for the landowner. Even where the contractor carries out all, or substantially all, the operations of husbandry on a particular farm, the arrangement should not be confused with share farming (see BIM55070 onwards). In contract farming cases the landowner is likely to be the...
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