"You're less of an accountant than I am, it would appear. The carry-over costs of stock (capital) are less, and the tax on the 'extra' profit would be minimal compared to demurrage."

This gets better and funnier - The carry-over costs of stock (capital) are less - this is an everyday expense, has nothing to do with tax time, you can do sales anytime of the year if you want to clear stock to pay less storage fees. That's not the reason for a stocksale in June

the tax on the 'extra' profit would be minimal compared to demurrage - so, the extra tax will be lower than charge payable to the owner of a chartered ship on failure to load or discharge the ship within the time agreed - at least that's what demurrage means

you said "That's why businesses have stocktake sales. It means they can claim the costs in the current tax year" - which makes no sense. The more you sell, the more tax you pay. Period.

Don't try to spin it now, trying to look smart, just go back to school

Less of an accountant