A Dictionary of Taxation, Second Edition
Show Less

A Dictionary of Taxation, Second Edition

Simon James

This second edition of the Dictionary of Taxation contains over 200 new or substantially revised entries to enhance the existing wide range of accessible definitions and terms used to describe various aspects of tax and tax systems around the world.
Buy Book in Print
Show Summary Details
This content is available to you

adventure in the nature of trade

Simon James

UK term to describe trade which may be taxable. Under this concept a single transaction might be viewed as an adventure in the nature of trade and the profits subject to tax.