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Legislation
Income Tax (Trading and Other Income) Act 2005

Chapter 6 Trade profits: receipts

  • Crossheading Introduction
  • Crossheading Cash basis accounting
  • Crossheading Capital receipts
  • Crossheading Debts released
  • Crossheading Cash basis: value of stock and work in progress on cessation
  • Crossheading Amounts received following earlier cessation
  • Crossheading Reverse premiums
  • Crossheading Assets of mutual concerns
  • Crossheading Industrial development grants
  • Crossheading Proceeds of insurance etc.
  1. Part 2 Trading income
  2. Chapter 6 Trade profits: receipts

Chapter 6 Trade profits: receipts

From legislation.gov.uk

Contents

  1. Crossheading Introduction
  2. Crossheading Cash basis accounting
  3. Crossheading Capital receipts
  4. Crossheading Debts released
  5. Crossheading Cash basis: value of stock and work in progress on cessation
  6. Crossheading Amounts received following earlier cessation
  7. Crossheading Reverse premiums
  8. Crossheading Assets of mutual concerns
  9. Crossheading Industrial development grants
  10. Crossheading Proceeds of insurance etc.
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