Appropriation of trading stock
Accrued income scheme
Assets previously for personal use
Changes in trading stock
Acquisitions not made in the course of trade
Appropriation by trader
Becoming trading stock
Disposals not in the course of trade
Generally
Market value
Meaning of trading stock
Statutory concepts
Trading stock supplied by trader
Transfer pricing rules, interaction with
Chargeable gains
Assets taken into trading stock
Assets taken out of
Generally
Groups of companies
Husband and wife, transfers between
Generally
Sharkey v Wernher principle
Generally
Professions, disapplication
Transfer pricing application
Substantial shareholding exemptions