Cessation of trade or business
Ceasing to be UK resident
Change of residence
Class 1A contributions, payment
Class 1B contributions
Companies as vehicles of realisation
Company ceasing to be within income tax charge
Contraction of trading activities
Date of cessation
Death of a trader
Deemed supply
De-grouping, registration
Generally
Goods
Value of supply
Evidence for change of trade
Factual
Farmers
First year of trading
Generally
Gift of property
Importance of
Partnership dissolution
Partnerships
Change in partners
Terminal loss relief
Payments to employees
Personal representatives trading
Post-cessation receipts
Post-cessation relief
Realisation of capital assets
Realisation of stock
Repayment of tax deducted
Sale of stock
Second year of trading
Short of liquidation, bad debt relief
Stock held, deemed supply
Stock valuation
Transfers to a company
Transfers, trading receipts
VAT due on rent