B1.411 Badges Of Trade—Interval Between Purchase And Sale

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? / B1.411 Badges of trade—interval between purchase and sale

Commentary

Business tax

The idea of trading involves turning over assets for a profit¹ whereas investments are generally held for a longer period.

The length of time an asset

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