¶206-500 CALCULATING TRADE PROFITS
Contents:
- ¶206-500 DISTINCTION BETWEEN INCOME AND CAPITAL
- ¶207-200 DEDUCTIONS FOR EXPENDITURE: GENERAL PRINCIPLES
- ¶208-350 STATUTORY BUSINESS DEDUCTIONS
- ¶208-500 DEDUCTIONS FOR EXPENDITURE: PARTICULAR TYPES OF EXPENSE
- ¶220-000 TRADING RECEIPTS
- ¶224-000 TRADING STOCK AND WORK IN PROGRESS
- ¶228-000 ANTI-AVOIDANCE RULES
