– see also 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


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


Groups of companies

Husband and wife, transfers between


Sharkey v Wernher principle


Professions, disapplication

Transfer pricing application

Substantial shareholding exemptions