Stock relief
Recovery, partnership
Trading stock
Buildings acquired and resold without development
Exceptional increase
Finance company, cars purchased for dealers
Increase in value
Major alteration in conduct of trade
Subject to reservation of title
Trading stock implying stock be owned by claimant
Transitional relief, time-limit
Value of stock
Change of person carrying on trade
Payments on account, deduction
Work in progress
Generally
Spare parts/diesel oil held for car delivery service