– see also Stock relief


Acquisition of properties, group relief

Acquisitions and disposals

Appropriation by trader

Not made in connection with trade

Supply by trader

Trading stock, meaning

Transfer pricing rules, precedence


Animals treated as

Appropriation of assets to

Appropriation of loss-bearing assets

Appropriation to or from

Appropriations to and from


Transfer of securities

Capital items

Changes in

Acquisitions not made in the course of trade

Appropriation by trader

Disposals not made in the course of trade


Income tax

Meaning of trading stock

Supplied by trader

Transfer pricing rules

Civil proceedings for recovery of property

Compensation for loss of


Estates in administration

Fixed capital, distinction

Gifts of assets, effect of relief

Gifts to charities

Gifts to charities and educational establishments

Designated educational establishment, meaning


Medical supplies and equipment

Receipt of benefits by donor or connected person

Gifts to educational establishments

Gilt-edged securities as

Groups of companies


Loss on sale of transferred properties

Transfers within, tax avoidance

Items not traded


– see Stock lending


Offshore funds

Personal use

Private use by trader

Property acquired to gain tax relief

Sale after business ceases

Substantial shareholdings exemption

Time at which goods enter into stock

Transactions in land

Transfer pricing


At an undervalue

Post-cessation receipts

Special situations

Within a group

Transport transfer schemes


Valuation of stock transferred