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Home / Simons-Taxes /Business tax /Part B1 What is a trade and when does a trade start and finish? /Division B1.4 Identifying a trade /Is there a trade? / B1.409 Badges of trade—method of sale

B1.409 Badges of trade—method of sale

Business tax

Transactions in borderline cases of trading must be compared with the way traders selling a comparable asset operate. If the transaction conforms in manner and style to such 'normal' trading

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E5.607 Corporate members

E4.507S Operation of the charge on securities with artificially enhanced market value

B3.325 General exclusions—first-year qualifying expenditure

B5.301 Intellectual property—overview

B4.130 Summary of OECD guidelines on arm's length principle

C2.1020 Employment-related securities options and capital gains

A1.810 Limitation

B2.315 The concept of wholly and exclusively

E4.1146 The PAYE cumulative basis—overview

C2.1168 Property rich collective investment vehicles—ceasing to meet the exemption election requirements

I7.120A BPR and excepted assets

E6.324H Nominated income and gains and the ordering rules

D1.1061 Substantial shareholding exemption—interaction with other reliefs

I5.1212 Protector of a foreign trust

D6.711 Liquidation—capital gains implications

C2.1016 Option to subscribe for shares in a company (share warrants)

E3.192 CGT loss relief on disposal of EIS shares

B2.202 Capital receipts

E1.416 Dividends from non-UK resident companies—general

C3.1706 PPR relief where there is job-related accommodation

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