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HMRC internal manual

Business Income Manual

• From: HM Revenue & Customs
• Published: 22 November 2013
• Updated: 3 October 2017, see all updates

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1. Contents
2. BIM20000
3. 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

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