Trading receipts

Commentary – Tax Reporter ¶220-050 ; Tax Reporter ¶709-040
HMRC Guidance – BIM31110
Case Law – Anise Ltd & Ors v Hammond (HMIT) ; Elson (H.M. Inspector of Taxes) v. Prices Tailors, Ltd. ; Forbes v. Director of the Assets Recovery Agency ; Gower Chemicals Ltd v. R & C Commrs ; JAY's–THE JEWELLERS, LTD. v. COMMISSIONERS OF INLAND REVENUE COMMISSIONERS OF INLAND REVENUE v. JAY's–THE JEWELLERS, LTD. ; MORLEY (H.M. INSPECTOR OF TAXES) v. MESSRS. TATTERSALL