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 transfers
  • Stock adjustments on a 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 to an unconnected trader ― ‘just and reasonable’ provisions
  • Stock transfers between connected UK traders
  • Stock adjustments ― summary
  • Transfers of trading stock within a group
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