300-010 Commercial occupation of land and special trades
There are a number of trades where the conduct of the trade is closely associated with the occupation of land, and which may derive profits from various methods of exploiting rights and interests in and over the land. As mentioned above at ¶300-005, it is often difficult to draw a clear distinction between trading activities and the activities of a property business. In order to avoid doubt and, in some cases to preserve long-standing arrangements some business activities are determined, by statute, to be trades and thus excluded from any property business (or are simply excluded from tax altogether). They are set out below.