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Home / Simons-Taxes / Business tax / Part B2 How are trade profits and losses calculated? / Division B2.6 Trading stock

Division B2.6 Trading stock

Business tax

Division B2.6 Trading stock

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B2.602 Trading stock鈥攇eneral principles

B2.603 Land as stock

B2.604 Trading stock and source of trading stock

B2.605 Opencast mining and quarrying

B2.606 Timber and growing crops

B2.607 Investments held as stock

B2.608 Work in progress

B2.609 Livestock

B2.611 Valuation of stock鈥攇eneral principles

B2.612 Valuation of stock鈥攃ost price

B2.613 Valuation of stock鈥攎arket value

B2.614 Change in basis of stock valuation

B2.615 Value of stock of a purchased business

B2.616 Value of stock where shares form part of purchase consideration

B2.617 Valuation of stock on cessation of a trade

B2.618 Valuation of work in progress

B2.619 Income recognition in respect of WIP鈥攃hanges in accounting policy

B2.620 Valuation of shares in stallion syndicates

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