BIM20050 - Trade: general: contents

The guidance on trade general is arranged as follows:

BIM20051Overview
BIM20055Introduction
BIM20060Definition
BIM20065Adventure or concern
BIM20070Question of fact for Commissioners
BIM20075Roles of Commissioners and the courts
BIM20080Investigative approach
BIM20085Use of case law
BIM20090Hobbies and artificial trades
BIM20095Judicial guidance
BIM20100Recent views
BIM20105Fiscal purpose
BIM20110Fiscal purpose: not sole purpose

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