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Stock valuation issues on disposal of herd or flock

机译:Stock valuation issues on disposal of herd or flock

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A This is a big decision for any farming family, but is common way to reduce the workload, particularly at calving and lambing times.To answer the question, we have to start by looking at the way the livestock, and particularly the breeding animals, are treated in the accounts.Normally, the profit on selling animals, being the difference between selling price and stock value, is subject to income tax.

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