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BIM20200 | Meaning of trade: badges of trade: contents

From HM Revenue & Customs · Business Income Manual

Contents28 entries

  1. BIM20201Meaning of trade: badges of trade: the origin of the concept
  2. BIM20205Meaning of trade: badges of trade: summary
  3. BIM20210Meaning of trade: badges of trade: profit-seeking motive
  4. BIM20215Meaning of trade: badges of trade: profit-seeking motive - not main purpose
  5. BIM20220Meaning of trade: badges of trade: profit-seeking motive - fiscal purpose
  6. BIM20230Meaning of trade: badges of trade: isolated transactions
  7. BIM20235Meaning of trade: badges of trade: repeated operations
  8. BIM20240Meaning of trade: badges of trade: repeated transactions - later transactions reflecting on first
  9. BIM20245Meaning of trade: badges of trade: nature of the asset
  10. BIM20250Meaning of trade: badges of trade: income-producing assets
  11. BIM20255Meaning of trade: badges of trade: assets acquired for personal enjoyment
  12. BIM20260Meaning of trade: badges of trade: assets with no income yield or ‘pride of possession’
  13. BIM20265Meaning of trade: badges of trade: quantity purchased
  14. BIM20270Meaning of trade: badges of trade: connection with existing trade
  15. BIM20275Meaning of trade: badges of trade: modification of the asset
  16. BIM20280Meaning of trade: badges of trade: organisation of the activity
  17. BIM20285Meaning of trade: badges of trade: sales organisation
  18. BIM20290Meaning of trade: badges of trade: company formed for the purpose of the transaction
  19. BIM20295Meaning of trade: badges of trade: reasons for sale
  20. BIM20300Meaning of trade: badges of trade: method of finance
  21. BIM20305Meaning of trade: badges of trade: funding from an existing trade
  22. BIM20310Meaning of trade: badges of trade: interval of time between purchase and sale
  23. BIM20315Meaning of trade: badges of trade: supervening trade
  24. BIM20401Meaning of trade: badges of trade: intention - stated intention
  25. BIM20405Meaning of trade: badges of trade: intention - unequivocal and equivocal transactions
  26. BIM20410Meaning of trade: badges of trade: intention - dual motive transactions
  27. BIM20415Meaning of trade: badges of trade: intention - dual motive transactions - links to non-trading undertakings or charities
  28. BIM20420Meaning of trade: badges of trade: memorandum of association