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  1. Home
  2. Business and industry
HMRC internal manual

Business Income Manual

From:
HM Revenue & Customs
Published
22 November 2013
Updated:
3 June 2025 - See all updates
  1. Back to contents
  2. BIM20000
  3. BIM24000
  4. BIM24550

BIM24600 - Meaning of trade: mutual trading and members clubs: distributions: on winding-up

Introduction and layout of guidance

The following guidance covers:

  1. BIM24605
    Distributions on winding-up: taxable on first principles or statute
  2. BIM24615
    Distributions on winding-up: statute: what is taxed?
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