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BIM60510 | Profits from a trade of dealing in or developing UK land (from 16 March 2016): Contents

From HM Revenue & Customs · Business Income Manual

Guidance on the legislation introduced in the Finance Act 2016 on dealing in and developing UK land, both on the territorial scope and on the provisions in Part 8ZB CTA 2010 and Part 9A ITA 2007.

Contents30 entries

  1. BIM60515Transactions in land: Overview
  2. BIM60520Profits from a trade of dealing in or developing UK land: Overview
  3. BIM60526Expansion of territorial scope of Corporation Tax and Income tax: 16th March 2016 amendment of UK/Crown Dependencies double taxation agreements
  4. BIM60535Expansion of scope of Corporation Tax and Income tax: Exclusion of charge to income tax
  5. BIM60550Profits from a trade of dealing in or developing UK land: Transactions in UK land: Amounts treated as trading profits
  6. BIM60555Amounts treated as profits of a trade of dealing in UK land: Conditions
  7. BIM60560Amounts treated as profits of a trade of dealing in UK land: Main purpose or one of the main purposes
  8. BIM60565Amounts treated as profits of a trade of dealing in UK land: Person realising a profit or gain
  9. BIM60570Profits from a trade of dealing in or developing UK land: Disposals of land: profits treated as trading profits
  10. BIM60575Disposals of property deriving its value from land
  11. BIM60585Disposals of property deriving its value from land – profits treated as trading profits
  12. BIM60590Profits from a trade of dealing in or developing UK land: Relevant amount and relevant assets
  13. BIM60595Profits from a trade of dealing in or developing UK land: Profit already brought into account
  14. BIM60600Profits from a trade of dealing in or developing UK land: Anti-fragmentation: Fragmented activities overview
  15. BIM60605Profits from a trade of dealing in or developing UK land: Anti-fragmentation: Fragmented activities rules
  16. BIM60610Profits from a trade of dealing in or developing UK land: Anti-fragmentation: Relevant Contribution
  17. BIM60611Profits from a trade of dealing in or developing UK land: Anti-fragmentation: Interest
  18. BIM60615Profits from a trade of dealing in or developing UK land: Anti-fragmentation: Example
  19. BIM60620Profits from a trade of dealing in or developing UK land: Calculation of profit or gain
  20. BIM60635Profits from a trade of dealing in or developing UK land: Tracing value
  21. BIM60640Profits from a trade of dealing in or developing UK land: Relevance of transactions and arrangements
  22. BIM60645Profits from a trade of dealing in or developing UK land: 'Slice of the action' contracts and overage arrangements
  23. BIM60650Profits from a trade of dealing in or developing UK land 'Slice of the action' contracts: Portion of gain relating to period before relevant activities commenced may be exempt
  24. BIM60655Profits from a trade of dealing in or developing UK land: 'Slice of the action' contracts: Portion of charge may be exempt: Example
  25. BIM60660Pre-trading expenses – Overview
  26. bim60665Commencement and transitional provisions: Overview
  27. BIM60700Anti-Avoidance provisions
  28. bim60800Definitions: Index
  29. BIM60900Notification, registration, assessment & payment
  30. BIM60905Corporation tax: Quarterly Instalment Payments (QIP’S)