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BIM60300 | Measuring the profits (particular trades): land transactions (before 16 March 2016): contents

From HM Revenue & Customs · Business Income Manual

Ch.3 ,

This guidance describes what the transactions in land anti-avoidance legislation seeks to achieve, outlines the provisions and provides examples of where they may be applied. This applies to transactions prior to 16 March 2016. For transactions from 16 March 2016 onwards refer to

Any case where an Officer considers that the anti-avoidance provisions apply must be submitted to the Business Profits Team (Technical) before the matter is raised with the taxpayer or agent.

The full contents of this chapter are as follows:

Contents36 entries

  1. BIM60305Transactions in land: Overview
  2. BIM60307Transactions in land: Straightforward transactions of purchase and sale
  3. BIM60310Transactions in land: Conditions
  4. BIM60315Transactions in land: Territorial scope
  5. BIM60320Land transactions: Conditions: Motive test
  6. BIM60325Transactions in land: Person obtaining the gain
  7. BIM60328Transactions in land: Provider of value or opportunity
  8. BIM60330Transactions in land: Right to recover the tax from another person
  9. BIM60333Transactions in land: Computation
  10. BIM60335Transactions in land: Period in which the gain is taxed
  11. BIM60337Transactions in land: Transactions, arrangements, sales and realisations
  12. BIM60340Transactions in land: Common situations
  13. BIM60345Transactions in land: Common situations: Diversion schemes
  14. BIM60350Transactions in land: Common situations: 'Slice of the action' contracts
  15. BIM60355Transactions in land: Common situations: 'Slice of the action' contracts: Identification
  16. BIM60360Transactions in land: Common situations: 'Slice of the action' contracts: Portion of charge may be exempt
  17. BIM60365Transactions in land: Common situations: 'Slice of the action' contracts: Portion of charge may be exempt: Example
  18. BIM60370Transactions in land: Exemptions: Profit chargeable as trading income
  19. BIM60375Transactions in land: Exemptions: Principal private residence
  20. BIM60395Transactions in land: Clearance applications: Overview
  21. BIM60400Transactions in land: Clearance applications: conditions for application
  22. BIM60405Transactions in land: Clearance applications: Reference to BAI Business Profits
  23. BIM60410Transactions in land: Clearance applications: Time limit
  24. BIM60415Transactions in land: Clearance applications: Obtaining further information
  25. BIM60420Transactions in land: Clearance applications: Acceptance
  26. BIM60425Land transactions: Clearance applications: Refusal
  27. BIM60430Transactions in land: Clearance applications: Form of words to accept or refuse clearance
  28. BIM60435Transactions in land: Clearance applications: Multiple applications in relation to the same transaction
  29. BIM60450Transactions in land: Definitions: Land
  30. BIM60455Transactions in land: Definitions: Property deriving its value from land
  31. BIM60460Transactions in land: Definitions: Developed
  32. BIM60465Transactions in land: Definitions: Disposal
  33. BIM60470Land transactions: Definitions: Gain of a capital nature
  34. BIM60475Land transactions: Definitions: Connected person
  35. BIM60480Transactions in land: Definitions: Another person
  36. BIM60500Transactions in land: Tax cases