Discontinuance of trade or business
– see also Cessation of trade or business
Ceasing to be UK resident
Legislation/Regulatory –
ITTOIA2005 s. 17
Change of residence
Legislation/Regulatory –
ITTOIA2005 s. 17
Corporation tax
Ceasing to be within charge
Legislation/Regulatory –
CTA2009 s. 41
Company residence
Legislation/Regulatory –
CTA2009 s. 15
Compulsory slaughter of animals
End of accounting period
Legislation/Regulatory –
CTA2009 s. 10
Post-cessation receipts
– see Post-cessation receipts
Receipts from transferor's trade
Legislation/Regulatory –
CTA2009 s. 95
HMRC Guidance –
BIM90070
Valuation of trading stock
Limited liability companies
Loss relief
Farming and market gardening
Legislation/Regulatory –
CTA2010 s. 50
Terminal loss relief
Legislation/Regulatory –
CTA2010 s. 39
HMRC Guidance –
CTM04130
;
CTM04510
;
CTM04520
;
CTM04530
;
CTM04570
;
CTM06065
;
CTM06110
;
INTM255690
Post-cessation receipts
– see Post-cessation receipts
Registered pension schemes
Legislation/Regulatory –
FA2004 s. 198
HMRC Guidance –
BIM90085
Self-assessment
– see Self-assessment
Terminal losses
– see Trade loss relief
Valuation
