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



Value of supply

Evidence for change of trade



First year of trading


Gift of property

Goods, deemed self-supply

Importance of

Partnership dissolution


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

Retention of goods, value of supply

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