SolvedBIM51560 | Builders, property dealers & developers: income recognition: valuation
From HM Revenue & Customs · Business Income Manual
The guidance on valuation is arranged as follows:
Contents11 entries
- BIM51565Builders, property dealers & developers: income recognition: valuation: valuation reports
- BIM51570Builders, property dealers & developers: valuation: substantial adjustment
- BIM51575Builders, property dealers & developers: valuation: not negotiated valuation
- BIM51580Builders, property dealers & developers: Valuation: not negotiated valuation: accepted
- BIM51585Builders, property dealers & developers: valuation: not negotiated valuation: not accepted
- BIM51590Builders, property dealers & developers: valuation: not negotiated valuation: no current tax effect
- BIM51595Builders, property dealers & developers: valuation: not negotiated valuation: tax effect
- BIM51600Builders, property dealers & developers: valuation: negotiated valuation
- BIM51605Builders, property dealers & developers: income recognition: valuation: multiple valuations
- BIM51610Builders, property dealers & developers: valuation: land outside the UK
- BIM51615Builders, property dealers & developers: valuation: contentious appeal