Trading stock
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 assets to
Appropriation of loss-bearing assets
Appropriation to or from
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
Fixed capital, distinction
Gifts of assets, effect of relief
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
Items not traded
Lending
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 of stock transferred