BIM60000 | Measuring the profits (particular trades): land - trading transactions: contents
From HM Revenue & Customs · Business Income Manual
The guidance on trading transactions involving land is arranged as follows:
Contents34 entries
- BIM60001Measuring the profits (particular trades): land: trading transactions: introduction
- BIM60005Measuring the profits (particular trades): land: trading transactions: outline
- BIM60010Measuring the profits (particular trades): land: trading transactions: summary
- BIM60015Measuring the profits (particular trades): land: trading transactions: approach
- BIM60020Measuring the profits (particular trades): land: trading transactions: question of fact
- BIM60025Measuring the profits (particular trades): land: trading transactions: badges of trade
- BIM60030Measuring the profits (particular trades): land: trading transactions: intention on acquisition
- BIM60035Measuring the profits (particular trades): land: trading transactions: profit seeking motive
- BIM60040Measuring the profits (particular trades): land: trading transactions: deal or investment?
- BIM60045Measuring the profits (particular trades): land: trading transactions: equivocal and unequivocal transactions
- BIM60050Measuring the profits (particular trades): land: trading transactions: dual motive transactions
- BIM60055Measuring the profits (particular trades): land: trading transactions: land cannot have a dual or indeterminate status
- BIM60060Measuring the profits (particular trades): land: trading transactions: supervening trade
- BIM60065Measuring the profits (particular trades): land: trading transactions: supervening trade: limited development
- BIM60070Measuring the profits (particular trades): land: trading transactions: supervening trade: planning permission
- BIM60075Measuring the profits (particular trades): land: trading transactions: private residences
- BIM60080Measuring the profits (particular trades): land: trading transactions: builders
- BIM60085Measuring the profits (particular trades): land: trading transactions: loss making transactions
- BIM60090Measuring the profits (particular trades): land: trading transactions: land acquired by inheritance or gift
- BIM60095Measuring the profits (particular trades): land: trading transactions: acquisition and disposal of superior interest
- BIM60100Measuring the profits (particular trades): land: trading transactions: acquisition and disposal of superior interest - approach
- BIM60105Measuring the profits (particular trades): land: trading transactions: acquisition and disposal of superior interest - marriage value
- BIM60110Measuring the profits (particular trades): land: trading transactions: acquisition and disposal of superior interest - computation of profit
- BIM60115Measuring the profits (particular trades): land: trading transactions: acquisition and disposal of superior interest - example
- BIM60120Measuring the profits (particular trades): land: trading transactions: acquisition and disposal of superior interest - advice of District Valuer
- BIM60125Measuring the profits (particular trades): land: trading transactions: acquisition and disposal of superior interest - part disposal
- BIM60130Measuring the profits (particular trades): land: trading transactions: acquisition and disposal of superior interest - leaseback
- BIM60135Measuring the profits (particular trades): land: trading transactions: timeshare schemes
- BIM60140Measuring the profits (particular trades): land: trading transactions: timeshare schemes - what is sold?
- BIM60145Measuring the profits (particular trades): land: trading transactions: timeshare schemes - builders and developers
- BIM60150Measuring the profits (particular trades): land: trading transactions: timeshare schemes - non builders
- BIM60155Measuring the profits (particular trades): land: trading transactions: timeshare schemes - trading profit computation
- BIM60160Measuring the profits (particular trades): land: trading transactions: useful land cases
- BIM60165Measuring the profits (particular trades): land: trading transactions: reports to BAI Business Profits