Valuation of stock
Appropriations of trading stock
Change in method of valuation
Consumables
Cost price, meaning
Determination of questions by commissioners
Discontinuance of business
Cost to buyer
Generally
Market value
Sales between connected persons
Sales to connected/unconnected persons
Transfer pricing provisions apply
Elements comprised in cost
Events between balance sheet date and completion of accounts
Formulae to compute
Generally
HMRC's practice
Long-term contract work
Method
Motor dealers
Net realisable value, meaning
Overheads
Post-cessation receipts