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BIM31000 | Tax and accountancy: contents

From HM Revenue & Customs · Business Income Manual

This chapter deals with the meaning of ‘generally accepted accounting practice’ (GAAP) and how it interacts with the computation of the profits of a trade for tax purposes.

A full list of the contents of the guidance is shown below. The guidance is subdivided into sections, the opening paragraph of each section being highlighted in the title below. Please click on the number alongside to go direct to each section.

Contents23 entries

  1. BIM31005Tax and accountancy: introduction
  2. BIM31010Tax and accountancy: need to conform to tax law
  3. BIM31015Tax and accountancy: meaning of ‘generally accepted accounting practice’
  4. BIM31020Tax and accountancy: meaning of ‘UK generally accepted accounting practice’
  5. BIM31025Tax and accountancy: meaning of ‘international accounting standards’
  6. BIM31027Tax and accountancy: interaction between UK GAAP and IAS
  7. BIM31029Tax and accountancy: GAAP
  8. BIM31030Tax and accountancy: concepts and pervasive principles
  9. BIM31035Tax and accountancy: relevance of audit
  10. BIM31040Tax and accountancy: events after the end of the reporting period
  11. BIM31045Tax and accountancy: materiality: an accountancy concept
  12. BIM31047Tax and accountancy: materiality: relevance for tax
  13. BIM31050Tax and accountancy: FRS5: Substance over form
  14. BIM31055Tax and accountancy: Substance over form: taxation implications
  15. BIM31060Tax and accountancy: Property, plant and equipment
  16. BIM31065Tax and accountancy: FRS15: renewals accounting
  17. BIM31080Tax and accountancy: timing of income and expenditure
  18. BIM31090Tax and accountancy: timing of receipts and expenditure: general principles derived from case law
  19. BIM31095Tax and accountancy: timing of receipts and expenditure: accountancy practice and case law developments
  20. BIM31100Tax and accountancy: timing of receipts and expenditure: anticipation of loss
  21. BIM31105Tax and accountancy: when to recognise profits: source is important
  22. BIM31110Tax and accountancy: recognition of deposits and compensation
  23. BIM31115Tax and accountancy: timing of income and expenditure: GAAP