BIM20200 - Trade: badges of trade: contents


The guidance on 'badges of trade' is arranged as follows:

BIM20201Origin of concept
BIM20205Summary
BIM20210Profit seeking motive
BIM20215Profit seeking motive: not main purpose
BIM20220Profit seeking motive: fiscal purpose
BIM20225Profit seeking motive: group motive
BIM20230Isolated transactions
BIM20235Repeated operations
BIM20240Repeated operations: later transactions reflecting on first
BIM20245Nature of the asset
BIM20250Income producing assets
BIM20252Tax treatment of financial transactions
BIM20255Assets acquired for personal enjoyment
BIM20260Assets with no income yield or 'pride of possession'
BIM20265Quantity purchased
BIM20270Connections with existing trade
BIM20275Modification of the asset
BIM20280Organisation of the activity
BIM20285Sales organisation
BIM20290Company formed for the purpose of the transaction
BIM20295Reasons for sale
BIM20300Method of finance
BIM20305Funding from an existing trade
BIM20310Interval of time between purchase and sale
BIM20315Supervening trade
BIM20401Intention: stated intention
BIM20405Intention: unequivocal and equivocal transactions
BIM20410Intention: dual motive transactions
BIM20415Intention: dual motive transactions: links to non-trading undertakings or charities
BIM20420Memorandum of association

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