Badges of trade

Badges of trade

The following Personal Tax guidance note Produced by Tolley provides comprehensive and up to date tax information covering:

  • Badges of trade
  • The definition of trading
  • The badges of trade
  • Profit-seeking motive
  • Frequency and number of similar transactions
  • Nature of the asset
  • Connection with an existing trade
  • Changes to the asset
  • The way the sale was carried out
  • Financing arrangements
  • More...
This content is no longer in use on TolleyGuidance
This content is no longer in use on TolleyGuidance
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