This content is no longer in use on TolleyGuidance
This content is no longer in use on TolleyGuidance

The following Owner-Managed Businesses guidance note Produced by Tolley provides comprehensive and up to date tax information covering:

  • Stock, stock transfers and work in progress
  • Valuation of stock
  • Stock adjustments on cessation or transfer of trade
  • Stock transfers to a non-trader or a non-UK trader
  • Stock transfers to an unconnected UK trader
  • Stock transfers between connected UK traders
  • Stock transfers between connected UK traders ― sale basis of valuation elections
  • Stock adjustments ― summary
  • Appropriations from trading stock
  • Appropriations to trading stock
  • More...
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