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Contents

Official guidance
Business Income Manual

BIM61400 · Measuring the profits (particular trades): Licensed trade

  • BIM61401 · Measuring the profits (particular trades): Licensed houses: grant of licences
  • BIM61405 · Measuring the profits (particular trades): Licensed houses: legal etc expenses
  • BIM61410 · Measuring the profits (particular trades): Public house tenants: rents payable
  • BIM61415 · Measuring the profits (particular trades): Public house tenants: compensation received
  1. Measuring the profits (particular trades): Licensed trade: contents
  2. Measuring the profits (particular trades): Public house tenants: compensation received

BIM61415 | Measuring the profits (particular trades): Public house tenants: compensation received

From HM Revenue & Customs · Business Income Manual

Where a tenant of licensed premises receives compensation for example on the early termination of a tenancy, the guidance at BIM41800 onwards and CG72450 onwards should be considered.

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