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Official guidance
Business Income Manual

BIM60000 · Measuring the profits (particular trades): land - trading transactions

  • BIM60001 · Measuring the profits (particular trades): land: trading transactions: introduction
  • BIM60005 · Measuring the profits (particular trades): land: trading transactions: outline
  • BIM60010 · Measuring the profits (particular trades): land: trading transactions: summary
  • BIM60015 · Measuring the profits (particular trades): land: trading transactions: approach
  • BIM60020 · Measuring the profits (particular trades): land: trading transactions: question of fact
  • BIM60025 · Measuring the profits (particular trades): land: trading transactions: badges of trade
  • BIM60030 · Measuring the profits (particular trades): land: trading transactions: intention on acquisition
  • BIM60035 · Measuring the profits (particular trades): land: trading transactions: profit seeking motive
  • BIM60040 · Measuring the profits (particular trades): land: trading transactions: deal or investment?
  • BIM60045 · Measuring the profits (particular trades): land: trading transactions: equivocal and unequivocal transactions
  • BIM60050 · Measuring the profits (particular trades): land: trading transactions: dual motive transactions
  • BIM60055 · Measuring the profits (particular trades): land: trading transactions: land cannot have a dual or indeterminate status
  • BIM60060 · Measuring the profits (particular trades): land: trading transactions: supervening trade
  • BIM60065 · Measuring the profits (particular trades): land: trading transactions: supervening trade: limited development
  • BIM60070 · Measuring the profits (particular trades): land: trading transactions: supervening trade: planning permission
  • BIM60075 · Measuring the profits (particular trades): land: trading transactions: private residences
  • BIM60080 · Measuring the profits (particular trades): land: trading transactions: builders
  • BIM60085 · Measuring the profits (particular trades): land: trading transactions: loss making transactions
  • BIM60090 · Measuring the profits (particular trades): land: trading transactions: land acquired by inheritance or gift
  • BIM60095 · Measuring the profits (particular trades): land: trading transactions: acquisition and disposal of superior interest
  • BIM60100 · Measuring the profits (particular trades): land: trading transactions: acquisition and disposal of superior interest - approach
  • BIM60105 · Measuring the profits (particular trades): land: trading transactions: acquisition and disposal of superior interest - marriage value
  • BIM60110 · Measuring the profits (particular trades): land: trading transactions: acquisition and disposal of superior interest - computation of profit
  • BIM60115 · Measuring the profits (particular trades): land: trading transactions: acquisition and disposal of superior interest - example
  • BIM60120 · Measuring the profits (particular trades): land: trading transactions: acquisition and disposal of superior interest - advice of District Valuer
  • BIM60125 · Measuring the profits (particular trades): land: trading transactions: acquisition and disposal of superior interest - part disposal
  • BIM60130 · Measuring the profits (particular trades): land: trading transactions: acquisition and disposal of superior interest - leaseback
  • BIM60135 · Measuring the profits (particular trades): land: trading transactions: timeshare schemes
  • BIM60140 · Measuring the profits (particular trades): land: trading transactions: timeshare schemes - what is sold?
  • BIM60145 · Measuring the profits (particular trades): land: trading transactions: timeshare schemes - builders and developers
  • BIM60150 · Measuring the profits (particular trades): land: trading transactions: timeshare schemes - non builders
  • BIM60155 · Measuring the profits (particular trades): land: trading transactions: timeshare schemes - trading profit computation
  • BIM60160 · Measuring the profits (particular trades): land: trading transactions: useful land cases
  • BIM60165 · Measuring the profits (particular trades): land: trading transactions: reports to BAI Business Profits
  1. Measuring the profits (particular trades): contents
  2. Measuring the profits (particular trades): land - trading transactions: contents

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

  1. BIM60001Measuring the profits (particular trades): land: trading transactions: introduction
  2. BIM60005Measuring the profits (particular trades): land: trading transactions: outline
  3. BIM60010Measuring the profits (particular trades): land: trading transactions: summary
  4. BIM60015Measuring the profits (particular trades): land: trading transactions: approach
  5. BIM60020Measuring the profits (particular trades): land: trading transactions: question of fact
  6. BIM60025Measuring the profits (particular trades): land: trading transactions: badges of trade
  7. BIM60030Measuring the profits (particular trades): land: trading transactions: intention on acquisition
  8. BIM60035Measuring the profits (particular trades): land: trading transactions: profit seeking motive
  9. BIM60040Measuring the profits (particular trades): land: trading transactions: deal or investment?
  10. BIM60045Measuring the profits (particular trades): land: trading transactions: equivocal and unequivocal transactions
  11. BIM60050Measuring the profits (particular trades): land: trading transactions: dual motive transactions
  12. BIM60055Measuring the profits (particular trades): land: trading transactions: land cannot have a dual or indeterminate status
  13. BIM60060Measuring the profits (particular trades): land: trading transactions: supervening trade
  14. BIM60065Measuring the profits (particular trades): land: trading transactions: supervening trade: limited development
  15. BIM60070Measuring the profits (particular trades): land: trading transactions: supervening trade: planning permission
  16. BIM60075Measuring the profits (particular trades): land: trading transactions: private residences
  17. BIM60080Measuring the profits (particular trades): land: trading transactions: builders
  18. BIM60085Measuring the profits (particular trades): land: trading transactions: loss making transactions
  19. BIM60090Measuring the profits (particular trades): land: trading transactions: land acquired by inheritance or gift
  20. BIM60095Measuring the profits (particular trades): land: trading transactions: acquisition and disposal of superior interest
  21. BIM60100Measuring the profits (particular trades): land: trading transactions: acquisition and disposal of superior interest - approach
  22. BIM60105Measuring the profits (particular trades): land: trading transactions: acquisition and disposal of superior interest - marriage value
  23. BIM60110Measuring the profits (particular trades): land: trading transactions: acquisition and disposal of superior interest - computation of profit
  24. BIM60115Measuring the profits (particular trades): land: trading transactions: acquisition and disposal of superior interest - example
  25. BIM60120Measuring the profits (particular trades): land: trading transactions: acquisition and disposal of superior interest - advice of District Valuer
  26. BIM60125Measuring the profits (particular trades): land: trading transactions: acquisition and disposal of superior interest - part disposal
  27. BIM60130Measuring the profits (particular trades): land: trading transactions: acquisition and disposal of superior interest - leaseback
  28. BIM60135Measuring the profits (particular trades): land: trading transactions: timeshare schemes
  29. BIM60140Measuring the profits (particular trades): land: trading transactions: timeshare schemes - what is sold?
  30. BIM60145Measuring the profits (particular trades): land: trading transactions: timeshare schemes - builders and developers
  31. BIM60150Measuring the profits (particular trades): land: trading transactions: timeshare schemes - non builders
  32. BIM60155Measuring the profits (particular trades): land: trading transactions: timeshare schemes - trading profit computation
  33. BIM60160Measuring the profits (particular trades): land: trading transactions: useful land cases
  34. BIM60165Measuring the profits (particular trades): land: trading transactions: reports to BAI Business Profits
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