VCM17000 - Qualifying trades: Contents
| VCM17010 | Whether activities are a trade |
| VCM17020 | General |
| VCM17025 | Permanent establishment |
| VCM17030 | Excluded activities - general |
| VCM17040 | Excluded activities - “substantial part” of a trade |
| VCM17050 | Dealing in land and property development |
| VCM17060 | Dealing in commodities and futures |
| VCM17070 | Dealing in goods |
| VCM17080 | Wholesale and retail distribution |
| VCM17090 | Ordinary trades of distribution |
| VCM17100 | Financial activities |
| VCM17110 | Leasing; letting assets on hire |
| VCM17120 | Receiving royalties and licence fees |
| VCM17130 | Legal and accountancy services |
| VCM17140 | Farming and market gardening |
| VCM17150 | Forestry and timber production |
| VCM17155 | Shipbuilding |
| VCM17156 | Coal production |
| VCM17157 | Steel production |
| VCM17160 | Hotels and similar establishments |
| VCM17170 | Nursing homes and residential care homes |
| VCM17250 | Providing services for a non-qualifying trade |
| VCM17310 | Royalties and licence fees - waivers from 6 April 2000 |
| VCM17320 | Letting ships on charter |
