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  5. 200-000 TRADES, PROFESSIONS AND VOCATIONS
  6. 200-500 MEANING OF TRADE, ETC.

200-500 MEANING OF TRADE, ETC.

Contents:

  • 200-500 Trade – statutory guidance
  • 200-550 Professions and vocations
  • 200-575 Significance of trading status
  • 200-600 Badges of trade – overview
  • 200-625 Badges of trade – profit-seeking motive
  • 200-650 Badges of trade – number of transactions
  • 200-675 Badges of trade – nature of asset
  • 200-700 Badges of trade – existing interests or trade
  • 200-725 Badges of trade – modifying the asset
  • 200-750 Badges of trade – manner and circumstances of sale
  • 200-775 Badges of trade – source of finance
  • 200-800 Badges of trade – interval between purchase and sale
  • 200-825 Badges of trade – method of acquisition
  • 200-840 Badges of trade – case study
  • 200-850 Trading in shares
  • 200-870 Tax-saving motive not a factor in deciding trading status
  • 200-880 Investments for future purposes connected with the trade
  • 200-900 Restrictions on the use of profits
  • 200-925 Illegal activities
  • 200-940 Car boot sales, eBay, etc.
  • 200-950 Betting gains, horse racing, etc.
  • 200-960 Cryptoassets
  • 200-970 Purchase and sale of film rights
  • 200-975 Who decides whether a trade is being carried on?
  • 201-000 Statutory trades

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