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BIM30000 | Measuring the profits (general rules): contents

From HM Revenue & Customs · Business Income Manual

The basic rule for measuring profits is that the profits of a trade are calculated in accordance with generally accepted accounting practice, subject to any adjustment required or authorised by law. This section of the guidance covers what is meant by generally accepted accounting practice, rules for adjustments that apply generally to most or all trades and other matters of general application.

Contents13 entries

  1. BIM30500Measuring the profits (general rules): statutory rules: introduction and layout of guidance: contents
  2. BIM31000Tax and accountancy: contents
  3. BIM31500Value Added Tax: contents
  4. BIM33000Stock: contents
  5. BIM33700Business successions: contents
  6. BIM34000Change of basis of computing taxable profits: contents
  7. BIM35000Capital/revenue divide: contents
  8. BIM37000Wholly and exclusively: contents
  9. BIM39500Foreign exchange: contents
  10. BIM35500Capital/revenue divide: intangible assets: contents
  11. BIM37050Wholly and exclusively: how to establish purpose: contents
  12. BIM37600Wholly and exclusively: duality of, or non-trade, purpose: travel costs: contents
  13. BIM37750Wholly and exclusively: duality of, or non-trade, purpose: loans/advances to others: whose trade purpose? contents