Chapter BIM55280
| Published date | 22 November 2013 |
| Record Number | BIM55280 |
| Court | HM Revenue & Customs |
| Issuer | HM Revenue & Customs |
S34 Income Tax (Trading and Other Income) Act 2005, S54 Corporation Tax Act 2009
Members’ subscriptions to the National Farmers Union are allowable in full.
Annual subscriptions paid by a farmer to an agricultural society or to a breed society should be allowed as deductions. For this purpose an agricultural society means one whose main aim is the raising of the standard of livestock, produce etc and the dissemination of relevant...
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