Commentaries

Tax Memo


 SECTION 3   Non-trading income 

3210
Non-trading income must be excluded from the computation of trading profits and will include, for example:
-  receipts from mutual trading (ΒΆ2155);
-  profit or loss arising on the disposal of fixed assets or investments;
-  income taxable under another category (e.g. investment income, property income);
-  income which is specifically exempted from tax (e.g. gambling);
-  refunds in respect of a pension scheme s...

Login with your username and password to access this content.

Free online demonstration

Discover all the possibilities of this online solution with a free, no obligation demonstration. A member of the team will take you through its features and benefits absolutely free of charge. No risk, no strings, no charge.

Annual subscription

I'd like to take out an annual subscription for just £709 + VAT

Price: £709 + VAT