Appropriation of trading stock

Commentary – Tax Reporter ¶226-550 ; Tax Reporter ¶226-600 ; Tax Reporter ¶709-400
HMRC Guidance – BIM33630
Case Law – Mason (H.M. Inspector of Taxes) v. Innes ; Sharkey (H.M. Inspector of Taxes) v. Wernher ; TENNANT v. SMITH (Surveyor of Taxes). ; WATSON BROS. v. HORNBY (H.M. INSPECTOR OF TAXES

Generally

Legislation/Regulatory – SP A32