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Contents

Official guidance
Business Income Manual

BIM20050 · Meaning of trade: general

  • BIM20051 · Overview
  • BIM20055 · Introduction
  • BIM20060 · Definition
  • BIM20065 · Venture in the nature of trade
  • BIM20070 · Question of fact for Tribunal
  • BIM20075 · Roles of Tribunal and courts
  • BIM20080 · Investigative approach
  • BIM20085 · Use of case law
  • BIM20090 · Hobbies and artificial trades
  • BIM20095 · Judicial guidance
  • BIM20100 · Principles from case law
  • BIM20102 · Key authorities
  • BIM20103 · Importance of risk
  • BIM20105 · Fiscal purpose
  • BIM20110 · Fiscal purpose not sole purpose
  1. Meaning of trade: contents
  2. Meaning of trade: general: contents

BIM20050 | Meaning of trade: general: contents

From HM Revenue & Customs · Business Income Manual

The guidance on meaning of trade: general is arranged as follows:

Contents15 entries

  1. BIM20051Meaning of trade: general: overview
  2. BIM20055Meaning of trade: general: introduction
  3. BIM20060Meaning of trade: general: definition
  4. BIM20065Meaning of trade: general: venture in the nature of trade
  5. BIM20070Meaning of trade: general: question of fact for Tribunal
  6. BIM20075Meaning of trade: general: roles of Tribunal and courts
  7. BIM20080Meaning of trade: general: investigative approach
  8. BIM20085Meaning of trade: general: use of case law
  9. BIM20090Meaning of trade: general: hobbies and artificial trades
  10. BIM20095Meaning of trade: general: judicial guidance
  11. BIM20100Meaning of trade: general: principles from case law
  12. BIM20102Meaning of trade: general: key authorities
  13. BIM20103Meaning of trade: general: importance of risk
  14. BIM20105Meaning of trade: general: fiscal purpose
  15. BIM20110Meaning of trade: general: fiscal purpose not sole purpose
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