Show Summary Details D Date of acquisition and disposal chargeable gains, and, 11.59 – 11.71 Dealing in property annual tax on enveloped dwellings, and, 20.45 anti-avoidance provisions, 6.23 – 6.24 capital allowances, 6.13 – 6.14 computation of profits date of disposal or acquisition, 6.3 – 6.6 introduction, 6.2 stock in trade, 6.7 – 6.12 distinction from investment basic tests, 5.5 case law, 5.6 – 5.46 company’s objects clause, 5.5 expertise of owner, 5.5 finance method, 5.5 income-producing properties, 5.5 introduction, 5.1 – 5.4 motive for acquisition of property, 5.5 ownership period, 5.5 planning applications, 5.5 presentation in owner’s accounts, 5.5 reason for disposal, 5.5 single transactions, 5.4 lease premiums, 6.25 losses, 6.15 – 6.22 non-residents, 6.27 – 6.28 obtaining a tax advantage, 6.29 – 6.31 pre-trading expenditure, 6.33 remuneration of directors, 6.34 – 6.36 special provisions, 6.25 – 6.33 stock in trade, 6.7 – 6.12 tax aspects anti-avoidance provisions, 6.23 – 6.24 capital ...