For the purposes of Schedule 25A, tangible property includes real and personal property. It also includes all property involved in the process of manufacture, including:
- raw materials
- plant and equipment
- trading stock and the finished product.
Other tangible property may include:
- acquisitions or disposals of ordinary shares or preference shares
- leasehold interests in land.
You should report the gross purchases or expenditure and gross sales or revenue from international related party dealings or transactions from this source.