SolvedBIM14000 | Taxation of trading income: contents
From HM Revenue & Customs · Business Income Manual
This section provides an overview of the charge to tax on trading income, summarising briefly the law and practice affecting the scope of the charge.
Contents17 entries
- BIM14005Trading income: overview
- BIM14010Trading income: trades, professions and vocations
- BIM14015Trading income: interpretation - ‘trade’ or ‘business’
- BIM14020Trading income: priority rules
- BIM15010Trade profits: scope
- BIM15015Trade profits: who is chargeable?
- BIM15020Trade profits: general principles
- BIM15025Trade profits: capital or revenue?
- BIM15030Trade profits: relationship to capital gains tax
- BIM15035Trade profits: receipts not chargeable - source doctrine
- BIM15040Trade profits: what is chargeable?
- BIM15045Trade profits: statute - overview
- BIM15050Trade profits: statute - main charging provisions
- BIM15055Trade profits: statute - supplementary charging provisions
- BIM15060Trade profits: Statute - supplementary charging provisions - farming
- BIM15065Trade profits: statute - supplementary charging provisions - occupation of land
- BIM15070Trade profits: statute - supplementary charging provisions - mines, quarries and other concerns