226-500 TRANSFERS OTHER THAN AT MARKET VALUE
Contents:
- 226-500 Transfers other than at market value: general principle
- 226-510 Changes in trading stock – overview
- 226-512 Market value of trading stock
- 226-515 Trading stock appropriated by the trader
- 226-520 Disposals not in the course of trade
- 226-525 Trading stock supplied by trader
- 226-530 Acquisitions of stock not made in the course of the trade
- 226-540 Interaction with transfer pricing rules
- 226-550 The rule in Sharkey v Wernher
- 226-600 Sharkey v Wernher not applied to professions
- 226-650 Gifts to charity
- 226-700 Gifts to educational establishments
- 226-750 Appropriation to trading stock
- 226-850 Transfer pricing