Commentary

B5.601 Introduction to specific trades

Business tax
Business tax | Commentary

B5.601 Introduction to specific trades

Business tax | Commentary

Division B5.6     Other specific trades, etc

For updates affecting this Division please see Part B0 Updates

Specific trades—general

B5.601 Introduction to specific trades

The nature of some trades, professions or vocations is such that special rules are needed in order to determine the profits chargeable as trading income.

This Division deals with the main tax rules that apply to a number of trades or indicates where they can be found.

Particular issues arising in connection with a great many other trades are dealt with in articles contained in other Divisions as listed below:

Agency workersE4.225, E4.1001A, E4.1188, E4.1221
Agricultural

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