Skip to content
Solved
SearchBrowse
Sign in

Contents

Official guidance
Business Income Manual

BIM56800 · Financial traders - instruments and shares

  • BIM56810 · Introduction
  • BIM56820 · Regulated dealers
  • BIM56830 · Key areas to explore in meetings
  • BIM56840 · The badges of trade
  • BIM56850 · Case law and individuals
  • BIM56860 · Three cases involving individuals
  • BIM56870 · Case law and companies
  • BIM56880 · Derivative contracts and non-corporate entities
  • BIM56890 · Derivative contracts and companies
  • BIM56900 · Contracts for differences and spread betting
  • BIM56910 · Synthetic positions
  • BIM56920 · Avoidance cases
  • BIM56930 · Pension funds and other types of fund
  1. Measuring the profits (particular trades): contents
  2. Financial traders - instruments and shares: contents

BIM56800 | Financial traders - instruments and shares: contents

From HM Revenue & Customs · Business Income Manual

This part of the guidance looks at the question of whether an activity of buying and selling shares, securities and other financial instruments amounts to a trade for tax purposes.

Contents13 entries

  1. BIM56810Financial traders - instruments and shares: introduction
  2. BIM56820Financial traders - instruments and shares: regulated dealers
  3. BIM56830Financial traders - instruments and shares: key areas to explore in meetings
  4. BIM56840Financial traders - instruments and shares: the badges of trade
  5. BIM56850Financial traders - instruments and shares: case law and individuals
  6. BIM56860Financial traders - instruments and shares: three cases involving individuals
  7. BIM56870Financial traders - instruments and shares: case law and companies
  8. BIM56880Financial traders - instruments and shares: derivative contracts and non-corporate entities
  9. BIM56890Financial traders - instruments and shares: derivative contracts and companies
  10. BIM56900Financial traders - instruments and shares: contracts for differences and spread betting
  11. BIM56910Financial traders - instruments and shares: synthetic positions
  12. BIM56920Financial traders - instruments and shares: avoidance cases
  13. BIM56930Financial traders - instruments and shares: pension funds and other types of fund
PreviousNext
PrivacyTerms