– see also Stock relief

Accounts

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

Animals treated as

Appropriation of loss-bearing assets

Appropriations to and from

Generally

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

Generally

Income tax

Meaning of trading stock

Supplied by trader

Transfer pricing rules

Civil proceedings for recovery of property

Compensation for loss of

Depreciation

Estates in administration

Farmers

Fixed capital, distinction

Gifts to charities

Gifts to charities and educational establishments

Designated educational establishment, meaning

Generally

Medical supplies and equipment

Receipt of benefits by donor or connected person

Gifts to educational establishments

Gilt-edged securities as

Groups of companies

Generally

Loss on sale of transferred properties

Transfers within, tax avoidance

Groups of companies acquisitions and disposals within, chargeable gains

Items not traded

Lending

– see Stock lending

Livestock

Meaning

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

Transfers

At an undervalue

Post-cessation receipts

Special situations

Within a group

Transport transfer schemes

Valuation

Valuation, transfer on cessation of trade