BIM20200 - Meaning of trade: badges of trade: contents

  1. BIM20201
    The origin of the concept
  2. BIM20205
    Summary
  3. BIM20210
    Profit-seeking motive
  4. BIM20215
    Profit-seeking motive - not main purpose
  5. BIM20220
    Profit-seeking motive - fiscal purpose
  6. BIM20230
    Isolated transactions
  7. BIM20235
    Repeated operations
  8. BIM20240
    Repeated operations - later transactions reflecting on first
  9. BIM20245
    Nature of the asset
  10. BIM20250
    Income-producing assets
  11. BIM20255
    Assets acquired for personal enjoyment
  12. BIM20260
    Assets with no income yield or 'pride of possession'
  13. BIM20265
    Quantity purchased
  14. BIM20270
    Connections with existing trade
  15. BIM20275
    Modification of the asset
  16. BIM20280
    Organisation of the activity
  17. BIM20285
    Sales organisation
  18. BIM20290
    Company formed for the purpose of the transaction
  19. BIM20295
    Reasons for sale
  20. BIM20300
    Method of finance
  21. BIM20305
    Funding from an existing trade
  22. BIM20310
    Interval of time between purchase and sale
  23. BIM20315
    Supervening trade
  24. BIM20401
    Intention - stated intention
  25. BIM20405
    Intention - unequivocal and equivocal transactions
  26. BIM20410
    Intention - dual motive transactions
  27. BIM20415
    Intention - dual motive transactions - links to non-trading undertakings or charities
  28. BIM20420
    Memorandum of association