Commencement of trading

Commentary – Tax Reporter ¶202-525
HMRC Guidance – BIM64065
Case Law – Angel (H.M. Inspector of Taxes) v. Hollingworth & Co. ; Mansell v. R & C Commrs ; THE BIRMINGHAM & DISTRICT CATTLE BY-PRODUCTS CO., LTD. v. THE COMMISSIONERS OF INLAND REVENUE. ; TODD (H.M. INSPECTOR OF TAXES) v. JONES BROTHERS, LIMITED. ; VALLAMBROSA RUBBER CO., LTD., v. FARMER (Surveyor of Taxes).