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HMRC internal manual

Business Income Manual

Farming: receipts from sales of turf

S25 Income Tax (Trading and Other Income) Act 2005, S46 Corporation Tax Act 2009

Receipts from sales of turf should be treated as either part of the farm trading receipts, or as receipts arising from a right over land taxable as a receipt of a property business (see PIM1050 and Lowe v J.W Ashmore Ltd [1970] 46TC597).