B1423 Current HMRC interest in badges of trade
Tolley CPD
Current HMRC interest in badges of trade
Ros Martin
Seminar
This Seminar is 17 minutes long. This time will be automatically added to your CPD tracker.
Chapters in this video
- 1) Introduction
- 2) When is someone trading?
- 3) The badges of trading
- 4) Profit seeking motive
- 5) Repeated transactions
- 6) Nature of the asset
- 7) Similar trading transactions
- 8) Changes to asset
- 9) Manner of selling
- 10) Financing
- 11) Time between purchase and sale
- 12) Method of acquisition
- 13) Conclusion
- 14) HMRC examples