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A further examination of the effect on farm businesses of the new basis of stock relief calculation

A further examination of the effect on farm businesses of the new basis of stock relief calculation

Farm Management Review (18): 23-27

The earlier article (WAERSA 24, 4386) examined the effect on a sample 62 farms in North Scotland of changing to the new scheme operating in the UK since November 1980 allowing stock relief to be calculated taking account of inflationary change shown by an all stocks index for the year. A further analysis was now made using a larger sample of 370 accounts for 283 farm businesses (some accounts covered 2 years).

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