Words and Phrases - "trading stock"

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Fraser v. London Sports Car Centre Ltd., [1984] BTC 409 (HC), aff'd [1985] BTC 547 (C.A.)

Sports cars that were supplied to a motor vehicle dealer subject to reservation of title by the supplier, were brought into account in computing...

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Words and Phrases
trading stock

Reed v. Nova Securities Ltd., [1985] BTC 121 (HL)

As interpreted in General Motors Acceptance Corporation (U.K.) Ltd. v. IRC, [1987] BTC 71 (C.A.).

Shares acquired by the taxpayer did not...

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