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


Spare parts/diesel oil held for car delivery service