Tax Planning for Farm and Land Diversification has been written to offer practical help and guidance to ensure that tax planning opportunities are used to their maximum, helping farmers and landowners through this often complicated process. It is a pragmatic and strategic guide, written in an accessible and user-friendly style. With the 2005 deadline for applying international accounting standards approaching the question of valuing agricultural stocks is becoming more important. This new edition provides valuable guidance on the tax consequences of pursuing alternative types of farming and land use rather than traditional methods. There are many tax issues relating to the diversification of farmland and this book is a guide to the tax benefits and pitfalls the farmer is exposed to.LexisNexis UK and CIMA Publishing are offering CIMA members a discount on this product. Please go to www lexisnexis.co.uk/cimapublishing to see if you qualify and to order.

"Tax Planning for Farm and Land Diversification offers practical help and guidance to ensure that farmers and landowners take full advantage of tax planning opportunities. It is a pragmatic and strategic guide, written in an accessible and user-friendly style. This edition provides valuable guidance on the tax consequences of pursuing alternative types of farming and land use rather than traditional methods. There are many tax issues relating to the diversification of farmland and this book is a comprehensive guide to the tax benefits and pitfalls applicable to farmers."

Increasingly those running a farming business need to look closely at opportunities to diversify their revenue streams as the more traditional activities become less sustainable on their own. This title is written for the accountants, tax advisers and others who have these businesses or individuals as their clients. It explores the tax planning opportunities available in different circumstances such as re-use of redundant buildings and planting more woodland. Relevant cases are considered throughout as is the increasing focus of HMRC towards the reliefs available to farmers. The sixth edition covers a number of important new developments: - the Agriculture Bill 2019-20 which has the main aims of reforming UK agriculture policy, replacing the current subsidy system, supporting land-owners and farmers in the transition away from the Common Agricultural Policy and introducing a new Environmental Land Management scheme - the results of the consultation on tenancy reform - New CGT returns from 5 April 2020 (need for a 30-day disclosure) - The new Annual Investment Allowance set at £1 million - Implications from the pressure to plant more trees (and promise of more subsidies) to increase the profitability of woodland - The tax impact of 'rewilding' and 'agroforestry'

Structural change is a process in which the amount of labour, capital and land dedicated to agriculture (and other sectors) changes over time. In this study, we focus on the cases of Peru and Nicaragua using their two most recently administered agricultural censuses. The agricultural censuses permit us to identify dimensions and information available to study the process of structural change in Latin America over the last 20 years. The study includes a comparative analysis and policy recommendations based on the two most recent agricultural censuses administered in Nicaragua (2001 and 2011) and Peru (1994 and 2012). Processing and analysing information from these censuses contribute to identifying dimensions and information available to study the process of structural change in Latin America over the last 20 years. Evidence-based policymaking is increasingly more at the core of the United Nations and member countries’ activity. In the case of FAO, this type of study is crucial to build the knowledge body on which projects and activities are carried forward. The Hand-in-Hand (HiH) initiative is a key example in this context, as it aims at quantitatively identifying high-impact and high-agricultural potential areas in which to invest within developing countries. As Nicaragua and Peru are HiH’s target countries, this study will show very useful to learn about their recent experiences in agricultural transformations.

(This book is a printed edition of the Special Issue "Sustainability Transition Towards a Bio-Based Economy: New Technologies, New Products, New Policies" that was published in Sustainability