202-500 STARTING AND CEASING TO TRADE
Contents:
- 202-500 Importance of a commencement or cessation
- 202-525 Date of commencement of trading
- 202-550 Date of cessation of trading
- 202-575 Whether a trade has ceased – introduction
- 202-600 Contraction of trading activities
- 202-625 Expansion of trading activities
- 202-650 Dormant trading periods
- 202-675 A changed trading activity or a new trading activity?
- 202-700 Evidence for a change of trade
- 202-800 One or more trades
- 202-825 Trades affected by COVID-19
- 202-850 Death of a trader
- 202-900 Transfers to a company
- 202-950 Dissolution of partnerships
- 203-000 Trustees and personal representatives
- 203-050 Companies as vehicles of realisation
- 203-100 Sale of stock after business ceases
- 203-150 Effect of becoming or ceasing to be UK resident
- 203-200 Effect of company starting or ceasing to be within the charge to income tax