Access full legislation.And much more.
By becoming a member, your team gets full access to Tax World research tools and source-backed tax resources.
- AI tax research with linked legislation and Finance Act changes
- Commentary, official guidance, publications and training material
- Case law, appeals and tribunal decisions in one place
Income Tax (Trading and Other Income) Act 2005 section 256
Post-cessation receipts
Section 256 deals with the tax treatment of post-cessation receipts, including transitional modifications that applied before 6 April 2006 and an exemption for certain elderly taxpayers whose trades ceased before 6 April 2000.
Access full legislation.And much more.
By becoming a member, your team gets full access to Tax World research tools and source-backed tax resources.