Taxation of woodlands and forestry
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Article by Julie Butler, Butler & Co, Alresford, Hampshire. This article appeared in the June 2004 issue of Tax Adviser. To download the article in Adobe (pdf) format, please click on the link below. It has generally been considered that the tax regime for woodlands has been traditionally benevolent. This kindness dates back over 40 years to 1963. This changed in part in 1988 when it was considered that woodlands had become a tax shelter. The aim at that time was to try to take woodlands out of the tax system altogether.
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