SolvedBIM33450 | Stock: valuation on discontinuance of business: contents
From HM Revenue & Customs · Business Income Manual
The guidance on stock valuation generally is at BIM33100 onwards.
Contents13 entries
- BIM33470Stock: valuation on discontinuance of business: general principles
- BIM33475Stock: valuation on discontinuance of business: Decision Flow
- BIM33480Stock: valuation on discontinuance of business: stock transferred to a UK trader
- BIM33485Stock: valuation on discontinuance of business: transfer to unconnected trader - amount realised on sale
- BIM33495Stock: valuation on discontinuance of business: meanings
- BIM33510Stock: valuation on discontinuance of business: stock that is an exception from the general rules
- BIM33515Stock: valuation on discontinuance of business: purchaser's cost value
- BIM33520Stock: valuation on discontinuance of business: death of individual
- BIM33525Stock: valuation on discontinuance of business: stock not transferred to another trader
- BIM33530Stock: valuation on discontinuance of business: examples
- BIM33540Stock: valuation on discontinuance of business: professional work in progress
- BIM33550Stock: valuation on discontinuance of business: resolving disputes
- BIM33560Stock: valuation on discontinuance of business: when acquired as part of the acquisition: accountancy treatment