Access full legislation.And much more.
By becoming a member, your team gets full access to Tax World research tools and source-backed tax resources.
- AI tax research with linked legislation and Finance Act changes
- Commentary, official guidance, publications and training material
- Case law, appeals and tribunal decisions in one place
Income Tax (Trading and Other Income) Act 2005 section 859
Special provisions about farming and property income
Section 859 clarifies how farming trades, UK property businesses, and overseas property businesses are treated when carried on by a firm (partnership), ensuring a clear separation between the firm's activities and those of its individual partners.
Access full legislation.And much more.
By becoming a member, your team gets full access to Tax World research tools and source-backed tax resources.