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trading

AI trading agents: how they operate and who is taxed on their activity premium icon
No human touch
12 Oct 2026
Basis period rules: are we on the right path? premium icon
Are we on the right path?
02 May 2025
Finding a partnership’s trade or business after GCH Corporation Ltd premium icon
Show business or no business
02 Dec 2024
Nature of trading stock premium icon
I’m asking ‘for a friend’
25 Nov 2024
HMRC enquiries on customs duty compliance rise premium icon
On the increase
29 Jul 2024
Capital allowances on trading premises premium icon
The shipping forecast
29 Apr 2024
Trading allowance – simplicity with strings premium icon
Simplicity with strings
29 Jan 2024
Importance of trading for business property relief premium icon
Wedding plans
27 Nov 2023
More and more at a loss ... premium icon
Mindful of the challenging economic outlook, SARAH TURGOOSE and MIKE DOWN take a look at the rules and restrictions for sideways set off of trading losses
14 Oct 2008
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Readers’ forum: Do we have confirmation? Readers’ forum: Is UK VAT registration correct? Readers’ forum: My place or yours? Readers’ forum: Where is the trade carried on? New queries: 12 November 2026
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Technical consultation on founders’ relief Donated medicines attract zero rate Clarify guidance on withdrawal of capital from business, says the CIOT Home Office sets aside £74.5m for IR35 failings Major changes to financial reporting go unheeded
DEADLINE DATES
CASES premium icon
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Nudge letter does not constitute an enquiry Extent of dog handlers’ expenses Release from full amount of loan Primary purpose of quay wall – premises or plant? Settlement did not absolve taxpayer from tax on loan
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This week's opinion: 12 November 2026 Technical consultation on founders’ relief Donated medicines attract zero rate Clarify guidance on withdrawal of capital from business, says the CIOT Home Office sets aside £74.5m for IR35 failings
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