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Home / Simons-Taxes /Business tax /Part B5 Specific trades and activities /Division B5.6 Other trades /Other special trades / B5.601A Special trades—overview
Commentary

B5.601A Special trades—overview

Business tax

For updates affecting this Division please see Part B0 Updates

Other special trades

B5.601A Special trades—overview

For all trades the normal rules for calculating trading profits in Division B2 apply. However some trades have additional special rules as detailed below.

Alternative finance returnsTax treatment as interestµþ5.602´¡â€“B5.602°ä
AuthorsComputation of profitsB5.603
BrewersIncome

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