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

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)