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Home / Simons-Taxes / Business tax / Part B2 How are trade profits and losses calculated? / Division B2.2 Trade receipts

Division B2.2 Trade receipts

Business tax

Division B2.2 Trade receipts

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B2.201 Trade receipts鈥攐verview

B2.202 Capital receipts taxed as trading income

B2.203 Receipts relating to fixed and current assets

B2.204 Capital or revenue receipts 鈥� case law summary

B2.204A Receipts of compensation and damages

B2.205 Non-trading transactions in stock

B2.206 Taxation of a receipt on the release of a debt

B2.207 Receipts following the acquisition of a trade

B2.207A Transactions not carried out on commercial terms

B2.209 Distribution of the assets of mutual concerns

B2.210 Receipts from industrial development grants

B2.210A Taxation of coronavirus (COVID-19) government support payments

B2.210B Recovery of coronavirus (COVID-19) support payments where support schemes incorrectly used

B2.211 Insurance proceeds

B2.212 Valuation of non-monetary receipts

B2.213 Voluntary payments treated as trading receipts

B2.214 Loss of income whilst on public service

B2.215B Interest rate hedging products redress payments

B2.215C Incidental employment income and directors' fees treated as trading income

B2.215E Reverse premiums

B2.216 Tied premises

B2.217 Caravan sites where trade carried on

B2.218 Surplus business accommodation

B2.219 Wayleave rent treated as trading income

B2.225 Trading income provided through third parties

B2.226 Loans and quasi-loans outstanding on 5 April 2019

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