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CESSATION-OF-TRADE


End of trade
Card image Peter Vaines
When a trade ceases at midnight on the final day of an accounting period, in which period does the trade end?
 
3 September 2015
Tax issues on a merger of partnerships
Card image Jackie Wheaton

Jackie Wheaton (Moore Stephens) answers a query on the tax considerations when two partnerships merge.

28 May 2015
Transfers of trade, loss relief and post cessation income premium
Card image Anthony Newgrosh

Anthony Newgrosh (BKL) answers a query on transfers of trade, loss relief and post-cessation income

30 April 2015
Cessation of trade
Card image Peter Vaines

Peter Vaines considers lessons from the tribunal decision in J Rice v HMRC on when there is a cessation of trade

6 March 2014
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