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Home / Simons-Taxes /Business tax /Part B2 How are trade profits and losses calculated? /Division B2.8 Post-cessation receipts /Post-cessation receipts—general / B2.801 Background

B2.801 Background

Business tax

For updates affecting this Division please see Part B0 Updates

Post-cessation receipts—general

B2.801 Background

Legislation exists ¹ which brings such receipts arising from a trade which has ceased, known as post-cessation receipts, into charge. For income tax purposes these provisions

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I4.265 Lifetime transfers reported late

B6.749 ATED—property developers

B3.325 General exclusions—first-year qualifying expenditure

I4.142A Liabilities which are not discharged out of the estate

B2.306 General tests for distinguishing between capital and revenue expenditure

E4.11120 Additional annual returns by employers—overview

I3.750 POAT—introduction to existing arrangements

E8.810 Application for a National Insurance number

B5.812A Particular charitable bodies

E8.811 National Insurance number—refusal of application

C2.201 Allowable expenditure for capital gains—overview

D2.250 Group relief—limited rights, variable rights and options attaching to ordinary shares

E4.1118 Calculation and payment of tax due on retrospective income

E4.1318 Special mixed fund rules

C2.1168 Property rich collective investment vehicles—ceasing to meet the exemption election requirements

C3.305 Rollover relief—time limit for acquisition of replacement assets

E7.234 Other types of lifetime benefit lump sum

D6.711 Liquidation—capital gains implications

E3.192 CGT loss relief on disposal of EIS shares

D6.330 Special situations involving a transfer of trade with common ownership—business of leasing plant or machinery