Salmon Fishing Beat

Salmon Fishing Beat

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My client has been offered the Salmon Fishing Beat (Rights) to a stretch of river in Wales.

The asset is income-generating, although only a small yield, but has potential.

There is also an area where a small lodge could be built to provide tea/coffee making and toilet facilities for the visitors.

My question is whether the asset would be classified as a business asset and thereofre would business asset taper relief be available, should the asset be sold in the future for a profit.
Phil Helps

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