BIM20200 - Meaning of trade: badges of trade: contents

BIM20201 The origin of the concept
BIM20205 Summary
BIM20210 Profit-seeking motive
BIM20215 Profit-seeking motive - not main purpose
BIM20220 Profit-seeking motive - fiscal purpose
BIM20230 Isolated transactions
BIM20235 Repeated operations
BIM20240 Repeated operations - later transactions reflecting on first
BIM20245 Nature of the asset
BIM20250 Income-producing assets
BIM20255 Assets acquired for personal enjoyment
BIM20260 Assets with no income yield or 'pride of possession'
BIM20265 Quantity purchased
BIM20270 Connections with existing trade
BIM20275 Modification of the asset
BIM20280 Organisation of the activity
BIM20285 Sales organisation
BIM20290 Company formed for the purpose of the transaction
BIM20295 Reasons for sale
BIM20300 Method of finance
BIM20305 Funding from an existing trade
BIM20310 Interval of time between purchase and sale
BIM20315 Supervening trade
BIM20401 Intention - stated intention
BIM20405 Intention - unequivocal and equivocal transactions
BIM20410 Intention - dual motive transactions
BIM20415 Intention - dual motive transactions - links to non-trading undertakings or charities
BIM20420 Memorandum of association