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Division B2.8 Post-cessation receipts

Business tax

Division B2.8 Post-cessation receipts

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B2.801 Background

B2.802 The types of discontinuance

B2.803 Charge to tax on post-cessation receipts

B2.804 Basic meaning of post-cessation receipt

B2.805 Further analysis of certain items treated as post-cessation receipts

B2.806 Sums that are not post-cessation receipts

B2.807 Post-cessation expenses

B2.808 Reliefs and elections

B2.809 Qualifying expenditure for post-cessation trade relief purposes

B2.810 Claims for post-cessation trade relief

B2.811 Calculation of post-cessation receipts chargeable to tax鈥攅xample

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