Chapter BIM84050
| Published date | 22 November 2013 |
| Record Number | BIM84050 |
S221 Income Tax (Trading and Other Income) Act 2005
An individual may use averaging for profits earned from a qualifying trade, profession or vocation carried on alone or in partnership.
A trade, profession or vocation qualifies if:
- it is farming or market gardening in the UK (see BIM84055)
- it is the intensive rearing in the UK of livestock or fish on a commercial basis for the production of food for human consumption
- the taxpayer’s profits from it are derived wholly or mainly...
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