BIM40100 | Specific receipts: compensation and damages: contents
From HM Revenue & Customs · Business Income Manual
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Compensation can arise in a variety of circumstances. This chapter describes whether compensation received by a taxpayer is taxable for the purposes of trading profits and contains the following.
Contents9 entries
- BIM40101Specific receipts: compensation and damages: introduction
- BIM40105Specific receipts: compensation and damages: is it a trade receipt?
- BIM40110Specific receipts: compensation and damages: capital or revenue: summary
- BIM40115Specific receipts: compensation and damages: tangible assets fixed capital
- BIM40120Specific receipts: compensation and damages: intangible assets
- BIM40125Specific receipts: compensation and damages: other than trading contracts
- BIM40130Specific receipts: compensation and damages: reimbursement of trading expenses
- BIM40135Specific receipts: compensation and damages: loss of office: in course of trade or profession
- BIM40140Specific receipts: compensation and damages: loss of office: exceptions