Income Tax (Trading and Other Income) Act 2005 section 9

Farming and market gardening

Section 9 establishes that farming and market gardening in the United Kingdom are treated as a trade for income tax purposes, and that all UK farming carried on by a single person is treated as one trade.

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.