Trade or business
Accounts bases
Activities
Advantages of trading/not trading
Assessments
Author's publication of own work
Badges
Badges of trade
Betting gains
Bitcoin
British Olympic Association
Business expansion scheme
Buying and selling shares
Capital allowances
Car boot sales
Carried on abroad
Income from
Loss relief
Terminal loss relief
Carried on through a branch/agency
Carrying on a trade, loss relief entitlement
Cessation
Change in accounting basis
Charge to tax
Basis of assessment
Business reliefs
Distinction between employment and self-employment
Generally
HMRC Rulings
Inflation
Legislation
Priorities of charge
Territorial scope
Chargeable business receipts
Charities
Commencement
Commencement on or after April 1994
Commencement/continuance
Companies
Company making loans
Computation of profits
Cash basis for small businesses
Generally
Timing and nature of business results
Dealing in land
Decisions as to whether trade being carried on
Deductions
Discontinuance
Double taxation relief
EBay selling
Estates in administration
Exchange gains and losses
Expenditure
Expenses
Factual and legal findings
Farming
Foreign element
Foreign exchange transactions
Foreign income
Furnished holiday lettings
Gifts of business assets
Horse racing
Illegal activities
Illegal trading
Income
Industrial buildings allowances
Internet selling
Investment, distinction between
Investments
Future purpose
Intention
Tax saving motive
Trading stock, distinction between
Legal findings
Letting furnished holiday accommodation
Liability to tax
Loans
Losses
Major alteration in conduct, claim for stock relief
Meaning
Meaning of trade
Misdescription for purpose of assessments
Mutual trading
Mutuality principle
Nature of
Non-residents with UK branch or agency
Offshore funds
Partnerships
Personal representatives carrying on
Persons carrying on a trade
Plant and machinery allowances
Post-cessation receipts
Pre-trading expenditure
Profits arising from, advance vehicle rental payments
Profits chargeable to income tax
Profits computation
Prostitution, income from
Purchase and sale of film rights
Realisation of assets
Receipts
Relevant income
Relevant, meaning
Remediation of contaminated land
Renovation and sale of property by builder
Repairs or improvements to business premises
Replacement of business assets
Roll-over relief
Security assets and services used for personal physical security
Self-assessment
Shares, buying and selling
Small businesses, voluntary simplified cash basis for income tax
Sole traders
Starting
Status
Badges of trade
Significance of
Tax saving motive
Statutory guidance
Statutory trades
Statutory trades, list
Structured to produce capital
Successions
Tax saving motive
Trade, meaning
Trading stock
Training
Transfer
Transfer of business to a company
Trustees carrying on
Trustees' sub-underwriting business
Value added tax
Wholly and exclusively incurred expenditure
Work in progress