– see also Trading stock

Meaning

Commentary – Tax Reporter ¶224-100

Post-cessation receipts

Commentary – Tax Reporter ¶223-110 ; Tax Reporter ¶223-120

Stock relief

Generally

Case Law – Klöckner Ina Industrial Plants Ltd v. Bryan (HM Inspector of Taxes). [1990] BTC 18

Spare parts/diesel oil

Case Law – Ashworth (H.M. Inspector of Taxes) v. Mainland Car Deliveries Ltd. [1987] BTC 350

Valuation

– see also Valuation of work in progress

Generally

Commentary – Essential Tax Companion ¶5700

Valuation on discontinuance of business

Commentary – Tax Reporter ¶225-550 ; Tax Reporter ¶225-750 ; Tax Reporter ¶709-360