HMRC internal manual

Business Income Manual

From:
HM Revenue & Customs
Published
22 November 2013
Updated:
7 March 2022, see all updates
  1. Contents
  2. BIM20000

BIM20050 - Meaning of trade: general: contents

The guidance on meaning of trade: general is arranged as follows:

  1. BIM20051
    Overview
  2. BIM20055
    Introduction
  3. BIM20060
    Definition
  4. BIM20065
    Venture in the nature of trade
  5. BIM20070
    Question of fact for Tribunal
  6. BIM20075
    Roles of Tribunal and the courts
  7. BIM20080
    Investigative approach
  8. BIM20085
    Use of case law
  9. BIM20090
    Hobbies and artificial trades
  10. BIM20095
    Judicial guidance
  11. BIM20100
    Principles from case law
  12. BIM20102
    Recent views
  13. BIM20103
    Importance of risk
  14. BIM20105
    Fiscal purpose
  15. BIM20110
    Fiscal purpose: not sole purpose