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BIM50000 | Measuring the profits (particular trades): contents

From HM Revenue & Customs · Business Income Manual

This section deals with the law and practice which relates only to the trade profits of particular trades.

Contents62 entries

  1. BIM50150Actors and other entertainers: contents
  2. BIM50301Particular trades: agricultural societies
  3. BIM50600Athletes: Contents
  4. BIM50650Athletes - Lottery funding - Athlete Personal Awards: contents
  5. BIM50700Authors and literary profits: contents
  6. BIM51100Barristers: contents
  7. BIM51251Particular trades: bookmakers
  8. BIM51400Breweries: contents
  9. BIM51450Broadcasting: contents
  10. BIM51500Builders, property dealers & developers: contents
  11. BIM52001Particular trades: motor dealers
  12. BIM52500Cemeteries and crematoria: contents
  13. BIM52550Check traders: contents
  14. BIM52750Care providers: contents
  15. BIM53251Particular trades: commodity transactions
  16. BIM53951Particular trades: diving industry
  17. BIM54000Doctors and dentists: contents
  18. BIM55000Measuring the profits (particular trades): farming: contents
  19. BIM56000Films and sound recordings: contents
  20. BIM56800Financial traders - instruments and shares: contents
  21. BIM57001Particular trades: fishing: grants to decommission fishing vessels
  22. BIM57600Franchising: contents
  23. BIM58200Grant aided bodies: contents
  24. BIM58401Particular trades: greyhound stadium proprietors
  25. BIM58600Historic houses: contents
  26. BIM58801Particular trades: Horserace Betting Levy Board
  27. BIM59501Particular trades: internet trading
  28. BIM60000Measuring the profits (particular trades): land - trading transactions: contents
  29. BIM60201Measuring the profits (particular trades): land: profits arising out of land
  30. BIM60300Measuring the profits (particular trades): land transactions (before 16 March 2016): contents
  31. BIM60510Profits from a trade of dealing in or developing UK land (from 16 March 2016): Contents
  32. BIM61001Leasing: general
  33. BIM61200Leasing: avoidance: assets other than land: contents
  34. BIM61300Leasing: avoidance: sale and leaseback of land: contents
  35. BIM61400Measuring the profits (particular trades): Licensed trade: contents
  36. BIM61551Particular trades: Lloyd’s underwriters
  37. BIM61600Measuring the profits (particular trades): Lotteries promoted by sport supporters’ societies: contents
  38. BIM61851Marine pilots
  39. BIM62000Measuring the profits (particular trades): Mineral extraction: introduction: contents
  40. BIM62101Particular trades: missionaries
  41. BIM62200Measuring the profits (particular trades): Moneylenders: contents
  42. BIM62600Measuring the profits (particular trades): Nurseries and market gardens: contents
  43. BIM62651Particular trades: nurses
  44. BIM63151Particular trades: pawnbrokers
  45. BIM64000Measuring the profits (particular trades): Private Finance Initiative (PFI): contents
  46. BIM65001Prostitution
  47. BIM65150Research grants and fellowships: contents
  48. BIM65800Solicitors: contents
  49. BIM66000Sports testimonials: contents
  50. BIM66200Subcontractors: contents
  51. BIM66300Sub-postmasters: contents
  52. BIM66601Theatre backers
  53. BIM66650Timber merchants: contents
  54. BIM67000Underwriting of shares: contents
  55. BIM67200DVD and blu-ray disc traders: contents
  56. BIM67400Waste disposal: contents
  57. BIM67600Particular trades: wayleaves
  58. BIM67701Woodlands
  59. BIM55125Farming: Basic Payment Scheme: Delinked Payments: contents
  60. BIM60580Disposals of property deriving its value from land
  61. BIM60625Profits from a trade of dealing in or developing UK land: Period in which the gain is taxed
  62. BIM60630Profits from a trade of dealing in or developing UK land: Profit attributable to period before intention to develop formed